Rafa Benitez’s side will face the Blues at St. Andrew’s in what will be their first outing in the famous competition this season.
It is the first time the two teams – who will face each other in the Sky Bet Championship at St. James’ Park on Saturday – have met in the FA Cup since the 2006-07 campaign.
That season, United drew 2-2 at St. Andrew's before a 5-1 defeat in the replay at St. James' Park.
The only previous meeting between the two sides in the competition came in the 1905-06 season. The initial quarter-final tie in the Midlands finished 2-2, with the Magpies emerging triumphant in the replay after a 3-0 victory which sent them through the the last four. Newcastle eventually made it to the final that season.
Third round ties will be played across the weekend beginning Saturday, 7th January 2017.