Jones came through the ranks at United before joining Derby County in 2007 in search of regular first-team football.
He managed just four appearances for the Red Devils and returns to his former club on a mission to secure his current side a place in the quarter-finals.
"It is always good to go back to Manchester United and the chance to play in such a great stadium is always a privilege, plus I've still got some great friends from there and some fond memories of growing up at the club, he told skysports.com.
"It will be something to look forward to, but it has been four or five years now since I left there to establish my career elsewhere and the novelty has worn off now a little.
"The main thing for me is to go there and help the side get as many points as we can in the league fixture and hopefully progress in the league cup as well."
Mick McCarthy is expected to make changes for Tuesday's match, but Jones insists that they intend to go all the way in the competition.
He added: "Obviously, the Carling Cup won't be our priority this season, but I think that the majority of sides will put their league performance ahead of the cup competitions because that is what you are judged on at the end of the year.
"However, the cups are always a good place to put in good performances and use other members of the squad that haven't been as involved as they would like in the league games.
"That gives them the chance to stake their case for selection and challenge the other lads for their place in the side.
"Everyone wants to show the gaffer what they can bring to the table and going to Manchester United is always a great occasion in itself, which tends to make players raise their game a little.
"The manager always wants us to give 100% in every game that we play and I am sure that is what he will get from us."