The pick of the ties is undoubtedly the repeat of last years final, with Liverpool visiting Arsenal at Highbury.
Closer to home Darlington will relish the visit of Newcastle, if they can overcome Peterborough in the 3rd round, which is rescheduled for Tuesday 15th January at Feethams.
The full draw is as follows:
Brighton or Preston v Sheffield United
Rotherham or Southampton v Crewe or Sheff Weds
Charlton v Walsall or Bradford
Southend or Tranmere v Cardiff
Gillingham v Bristol Rovers
Grimsby or York v Wycombe or Fulham
Darlington or Peterborough v Newcastle
Coventry or Spurs v Stockport or Bolton
Norwich or Chelsea v West Ham
Milwall v Barnsley or Blackburn
Cheltenham v Burnley
Everton v Leyton Orient
West Brom v Leicester City
Wimbledon or Middlesbrough v Manchester United
Ipswich v Manchester City
Arsenal v Liverpool
The matches will be played over the weekend of 26th and 27th of January.