United, who reached the quarter-final stage of the competition last term, enter the second round along with the other Premier League teams who aren’t involved in European competition.

The draw will be made live on Sky Sports on Wednesday night, following the conclusion of Leyton Orient’s first round clash with Queens Park Rangers – a game which is set to kick-off at 7:45pm.

Last season, Steve Bruce’s side saw off Blackburn Rovers at the second round stage thanks to Ryan Fraser’s debut winner, before a 7-0 rout of Morecambe secured their place in the fourth round.

United then required penalties to see off Newport County, before a 1-0 reverse at Brentford denied them a place in the last four.

Wednesday night's draw will be made on a regional basis, with the Magpies set to face northern opposition.