Gray told the club's official website: "From the club's point of view, especially financially, it's a fantastic draw. If you were to say 'do you want Accrington Stanley away or Leeds United at home' then there's really only one choice.
"It provides a fantastic chance to bounce back from the Huddersfield game and to give the fans here something to smile about."
Gray added: "Leeds will play the best team they have - to come here for a high tempo game. It'll be in front of close to a full house.
"There's the spice of the Cup, where you can get a big team in the next round, the chance to go to Old Trafford or somewhere else like that. It's a different mentality and you just give that little bit more."