Eddie Howe's side will travel to Prenton Park to face the League Two outfit on Wednesday, 24th August, with kick-off due to take place at 7.45pm (BST).
Rovers, currently managed by Micky Mellon, booked their place in round two earlier this week after defeating Accrington Stanley 12-11 on penalties following a 2-2 draw at the Wham Stadium.
United last faced the Super White Army back in February 2000 as the Magpies advanced into the FA Cup semi-finals with a 3-2 victory in the quarter-final stages, courtesy of goals from Gary Speed, Didier Domi and Duncan Ferguson.
The Carabao Cup has been regionalised in the early rounds, with the draw split into a northern and southern section until round three. Ticket details for United's trip to Merseyside will be confirmed on nufc.co.uk shortly.