Sir Alex Ferguson's side are at home to Mick McCarthy's team who won the Championship title last season.
Tottenham, who lost last season's final 4-1 on penalties to United at Wembley, are away to Preston.
Harry Redknapp's Spurs have started the current Premier League season well to lead the early table but will look to avoid an upset at Deepdale as they bid to set off on another cup run this season.
League One clubs Leeds and Carlisle have been rewarded with home ties against Premier League clubs - Leeds take on Liverpool and Carlisle entertain Portsmouth.
Port Vale, the only League Two club still in the competition, have a tie away to Scunthorpe after putting another Championship side, Sheffield Wednesday, out in the second round.
Chelsea are one of four Premier League sides taking on opposition from the Championship.
Carlo Ancelotti's men are at home to QPR, Arsenal play West Brom, Burnley visit Fulham and Stoke entertain Blackpool who put Wigan out in the last round.
The ties are to be played in the week commencing September 21.