The Magpies will make the trip to Deepdale on Saturday, 22nd July for a 3pm (BST) kick-off.
United clinched promotion back to the Premier League with a 4-1 victory against the Lilywhites at St. James' Park in April.
And Rafa Benitez's side were 2-1 winners at Deepdale in October, having beaten North End 6-0 in the EFL Cup earlier that month.
Simon Grayson's side finished 11th in the Sky Bet Championship last season. Ticket details will be announced in due course.
Benítez's pre-season plans are beginning to take shape, after a friendly at Bradford City was confirmed on Tuesday. United will head to the Northern Commercials Stadium at Valley Parade for a 7.30pm kick-off on Wednesday, 26th July (subject to final confirmation with the relevant authorities nearer the time).
And the Magpies will announce details of further pre-season friendlies in the UK and in Europe - including a home game on the first weekend of August - over the coming days.