United at home, Blues host Hornets
Manchester United will tackle old foes Leeds or Kettering in the FA Cup third round, holders Chelsea host Watford and West Ham face Arsenal.
Sir Alex Ferguson's side have won the competition a record 11 times and begin this season's campaign against Roses rivals Leeds - if the Whites can overcome Blue Square Premier side Kettering, who held the Yorkshiremen to a 1-1 draw on Sunday.
Elsewhere, Carlo Ancelotti's Chelsea - who were 2-1 winners over Everton in last season's showpiece - host Watford at Stamford Bridge, while there are all Premier League affairs between West Ham and Arsenal, Aston Villa against Blackburn and Wigan versus Hull.
Other notable ties see Manchester City travel to Middlesbrough, while Liverpool are at Reading and Tottenham host Peterborough.
The matches will be played on the weekend of January 2 and 3.
The FA Cup third-round draw:
Tottenham v Peterborough, Brentford v Doncaster, Middlesbrough v Manchester City, Stoke v York, Notts County v Forest Green Rovers, Huddersfield v West Brom, Sheffield United v Queens Park Rangers, MK Dons v Burnley, Chelsea v Watford, Nottingham Forest v Birmingham, Preston v Colchester, West Ham v Arsenal, Aston Villa v Blackburn, Portsmouth v Coventry, Sunderland v Oxford or Barrow, Wigan v Hull, Everton v Carlisle, Sheffield Wednesday v Crystal Palace, Tranmere or Aldershot v Wolves, Blackpool v Ipswich, Fulham v Swindon, Stockport or Torquay v Brighton, Scunthorpe v Barnsley, Southampton v Rotherham or Luton, Bristol City v Cardiff, Reading v Liverpool, Staines or Millwall v Derby, Plymouth v Newcastle, Leicester v Swansea, Bolton v Lincoln, Accrington or Barnet v Gillingham, Manchester United v Kettering or Leeds.