MUFC v. QPR
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Owned by Bernie Ecclestone and Flavio Briatore, the West London club boast one of the biggest bank-balances in football and the club have now set their sights on a quick return to the top-flight.
They are sure to provide a tough test for United - particularly if Sir Alex Ferguson adopts the "Carling Cup" policy of rotating his squad and giving a chance to fringe players and youngsters.
The tie of the round sees Liverpool travel to Spurs, whilst cash-strapped Rotherham United will be dissappointed with their draw away at Stoke City.
The full draw is as follows:
Sunderland v Blackburn Rovers
Arsenal v Wigan Athletic
Chelsea v Burnley
Swansea City v Watford
Manchester United v Queens Park Rangers
Stoke City v Rotherham United
Brighton & Hove Albion or Derby v Leeds United
Tottenham Hotspur v Liverpool
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