![Holders Manchester United will play Arsenal in the FA Cup](https://focus.independent.ie/thumbor/fD1MCgPQ5ofgkHsJ8h7Rutyh3CQ=/0x0:3204x2138/960x640/prod-mh-ireland/3b47c573-efb4-4299-9da1-0cbe7535a51f/eb989e64-8b79-4147-bf70-0ac8b7f8a903/3b47c573-efb4-4299-9da1-0cbe7535a51f.jpg)
Holders Manchester United will play Arsenal in the FA Cup
The competition’s two most successful teams – the Gunners have won it 14 times compared to United’s 13 – will clash at Emirates Stadium on the weekend of January 11-12.
Ruben Amorim’s team are the current champions, while Arsenal last lifted the trophy in 2020.
Tamworth, one of only two non-league clubs in the draw, have been given a dream tie against Premier League heavyweights Tottenham, who must travel to The Lamb Ground.
The underdogs are sat in mid-table of the National League and will be targeting a giant-killing in a money-spinning fixture.
Manchester City, winners in 2023 and last season’s beaten finalists, face an intriguing encounter with League Two outfit Salford City at Etihad Stadium.
Salford are owned by the ‘Class of 92’, which is made up of former Manchester United stars such as Ryan Giggs, Gary Neville and Paul Scholes.
Accrington Stanley have been given the daunting task of taking on Premier League and Champions League pacesetters Liverpool at Anfield.
Stanley are struggling in League Two this season while Liverpool have won 18 matches and lost just once, against Nottingham Forest in September.
Tamworth’s National League rivals Dagenham & Redbridge – who are also sat in mid-table – must travel to Millwall for their third-round fixture.
Chelsea have been resurgent under new boss Enzo Maresca and the Italian will be eyeing a strong FA Cup run that begins against Morecambe, who are bottom of League Two.
The third round sees 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.
Southampton v Swansea
Arsenal v Man Utd
Exeter v Oxford
Leyton Orient v Derby
Reading v Burnley
Aston Villa v West Ham
Norwich v Brighton
Man City v Salford
Millwall v Dagenham
Liverpool v Accrington
Bristol City v Wolves
Preston v Charlton
Chelsea v Morecambe
Middlesbrough v Blackburn
Bournemouth v West Brom
Mansfield v Wigan
Tamworth v Tottenham
Hull v Doncaster
Sunderland v Stoke
Leicester v QPR
Brentford v Plymouth
Coventry v Sheff Wed
Newcastle v Bromley
Everton v Peterborough
Wycombe v Portsmouth
Birmingham v Lincoln
Leeds v Harrogate
Nottingham Forest v Luton
Sheff Utd v Cardiff
Ipswich v Bristol Rovers
Fulham v Watford
Crystal Palace v Stockport
Ties to be played from Jan 9-13.