City will welcome their arch-rivals to the Etihad Stadium still revelling in their 6-1 league triumph at Old Trafford in October.
The tie was one of only two all-Premier League affairs to emerge from this afternoon’s draw, with Newcastle hosting Blackburn in the other.
Arsenal will host Championship Leeds in a repeat of the 1972 final and last year’s third-round tie, while Blue Square Conference Tamworth’s reward for their 2-1 second round win at Gateshead is a trip top top-flight Everton.
Bradford, Yorkshire’s lowest representatives will travel to Championship side Watford while League One high-fliers Sheffield Wednesday entertain Championship promotion-favourites West Ham.
Chelsea boss Andre Villa-Boas’ first taste of the FA Cup will come at home to Championship side Portsmouth, who beat Cardiff in the 2008 final.
Aston Villa face a trip to League Two Bristol Rovers, who earned their place in the third round with a 6-1 demolition of Southern Premier Division AFC Totton at Testwood Park this afternoon.
Harry Redknapp’s Tottenham will also entertain opposition from League Two as Cheltenham head for White Hart Lane, while Liverpool will await the outcome of the second-round replay between Southend and Oldham to discover their opponents.
Craven Cottage will stage a London derby as Fulham take on League One leaders Charlton, while midlands neighbours Birmingham and Wolves will meet at St Andrew’s.
Premier League newcomers Norwich have been drawn at home to Championship Burnley, while Swansea, who were promoted with the Canaries, travel to Barnsley and QPR travel to League One MK Dons.
There are away ties too for Stoke, who head for League Two Gillingham, and Bolton, who will visit either Conference South Chelmsford or League Two Macclesfield, and Martin O’Neill’s first FA Cup tie in charge of Sunderland will come at Peterborough of the Championship.
West Brom entertain Championship promotion hopefuls Cardiff, while Premier League basement boys Wigan head for League Two Swindon.
Third Round Draw
Middlesbrough v Shrewsbury Town
Nottm Forest v Leicester City
Man City v Man Utd
Dag & Red/Walsall v Millwall
Crawley Town v Bristol City
Doncaster Rovers v Sutton Utd/Notts County
Bristol Rovers v Aston Villa
Tottenham v Cheltenham
Sheff Weds v West Ham
M K Dons v QPR
Hull City v Ipswich Town
Coventry City v Southampton
Brighton & Hove Albion v Wrexham
Fulham v Charlton Athletic
Birmingham City v Wolverhampton Wanderers
Norwich City v Burnley
Arsenal v Leeds Utd
Derby County v Crystal Palace
Fleetwood Town/Yeovil v Blackpool
Swindon Town v Wigan Athletic
Barnsley v Swansea City
Chelmsford City/Macclesfield Town v Bolton Wanderers
Newcastle Utd v Blackburn Rovers
Everton v Tamworth
Sheff Utd v Salisbury City/Grimsby Town
Liverpool v Southend Utd/Oldham Athletic
Gillingham v Stoke City
Chelsea v Portsmouth
Watford v Bradford City
Peterborough Utd v Sunderland
West Bromwich Albion v Cardiff City
Reading v Stevenage
Ties to be played over 7th/8th January
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