Manchester City will host Chelsea in the FA Cup third round while Liverpool start their defence against Wolves at Anfield.
The Premier League champions lost last year’s semi-final 3-2 to the Reds and are set to face a tough test versus Graham Potter’s side.
Holders Liverpool beat the Blues 6-5 on penalties to lift the trophy for the eighth time — and will be up against Wolves.
Meanwhile, Manchester United face Everton in another all-Premier League tie, with Brentford playing London rivals West Ham and Crystal Palace hosting Southampton.
National League side Dagenham and Redbridge or League Two’s Gillingham will take on Leicester who won the competition in 2021.
Record 14-time winners Arsenal travel to League One side Oxford, while Tottenham welcome Portsmouth.
Elsewhere, the lowest-ranked team in the draw Boreham Wood will play third-tier side Accrington Stanley and Chesterfield entertain West Brom.
FA Cup third round draw in full:
Preston vs Huddersfield
Middlesbrough vs Brighton
Chesterfield vs West Brom
Manchester City vs Chelsea
Charlton or Stockport vs Walsall
Boreham Wood vs Accrington Stanley
Tottenham vs Portsmouth
Derby vs Barnsley
Cardiff vs Leeds
Brentford vs West Ham
Bournemouth vs Burnley
Coventry vs Wrexham
Norwich vs Blackburn
Aston Villa vs Stevenage
Luton vs Wigan
Oxford vs Arsenal
Fleetwood vs QPR
Liverpool vs Wolves
Grimsby vs Burton
Blackpool vs Nottingham Forest
Dagenham and Redbridge or Gillingham vs Leicester
Forest Green vs Birmingham
Bristol City vs Swansea
Hartlepool vs Stoke
Hull vs Fulham
Crystal Palace vs Southampton
Millwall vs Sheffield United
Shrewsbury vs Sunderland
Sheffield Wednesday vs Newcastle
Manchester United vs Everton
Reading vs Watford
Ipswich vs Rotherham
All ties will be played between January 6-9.