United are the holders after winning it for the 13th time last season, while Arsenal lifted the last of their record 14 trophies in 2020.

The tie is set for the weekend of January 11-12 at the Emirates Stadium.

Manchester City, winners in 2023 and runners-up in May, host fourth-tier Salford, owned by United's 'Class of 92' made up of David Beckham, the Neville brothers, Paul Scholes, Ryan Giggs and Nicky Butt.

Liverpool are also at home to League Two opponents in Accrington Stanley.

Chelsea play Morecambe, the fourth division's bottom side, while Newcastle play other League Two strugglers Bromley.

Tottenham were drawn away to Tamworth, who are one of only two non-league clubs left in the competition. Fellow National League side Dagenham and Redbridge are away to second-tier Millwall.

In the third round the 44 clubs from the Premier League and Championship enter the competition, joining the 20 lower-league and non-league sides who won in the previous round.