The Magpies will meet their local rivals in a senior competitive fixture for the first time since March 2016, when the sides drew 1-1 at St. James' Park in the Premier League, with Aleksandar Mitrovic on target for the black and whites.
Sunderland, whose first clash with Newcastle was a 3-2 loss to United at Roker Park in 1898, are currently ninth in the Championship and have won the cup twice, in 1937 and 1973.
The two sides have met seven times before in the FA Cup. In 1901/02, Newcastle were 1-0 winners in the second round and in 1908/09, at the quarter-final stage, United won 3-0 in a replay after a 2-2 draw at St. James' Park.
The North East rivals met again at the quarter-final stage in 1912/13; a 0-0 draw was followed by a 2-2 draw in the replay, but Sunderland ran out 3-0 winners in a second replay.
And the Black Cats also won the last meeting in this competition, a 2-0 victory, again in the last eight, in 1955/56.
Newcastle - who have won the FA Cup six times, most recently in 1955 - will be looking to progress beyond the third round for the first time in four years at the expense of the Black Cats.
Third round fixtures will take place across the weekend of Saturday 6th and Sunday 7th January 2024. Confirmed fixture details and ticket news will be announced on nufc.co.uk in due course.