United's youngsters will host the Northern League Division One outfit, who compete in the fifth tier on English non-league football, at Whitley Park on Wednesday, 13th October, with kick-off taking place at 7.30pm (BST).
The two sides last met in the competition back in January 2020 as the young Magpies advanced into the semi-finals via a penalty shoot-out victory against the Lions, following a 1-1 draw at Sam Smith's Park, before the tournament was curtailed due to the coronavirus outbreak.
Newcastle's second-string have won the competition a record 38 times, with their most recent cup triumph coming back in 2018 after defeating Morpeth Town 3-1 at St. James' Park.
Techflow Marine Senior Cup First Round Draw:
Ashington vs Blyth Town
Morpeth Town vs Whitley Bay
West Allotment Celtic vs North Shields
Newcastle United U23 vs Newcastle Benfield
Blyth Spartans, Bedlington Terriers, Newcastle University and Heaton Stannington have all received a bye into the quarter-final stages.