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 npower Championship Leeds in a repeat of the 1972 final, while Blue Square Conference Tamworth’s reward for their 2-1 second round win at Gateshead is a trip top top-flight Everton.
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.
The draw for the third round of the FA Cup is as follows:
Middlesbrough v Shrewsbury Nottingham Forest v Leicester Manchester City v Manchester United Dagenham & Redbridge/Walsall v Millwall Crawley v Bristol City Doncaster v Sutton United/Notts County Bristol Rovers v Aston Villa Tottenham v Cheltenham Sheffield Wednesday v West Ham MK Dons v QPR Hull v Ipswich Coventry v Southampton Brighton v Wrexham Fulham v Charlton Birmingham v Wolves Norwich v Burnley Arsenal v Leeds Derby v Crystal Palace Fleetwood/Yeovil v Blackpool Swindon v Wigan Barnsley v Swansea Chelmsford/Macclesfield v Bolton Newcastle v Blackburn Everton v Tamworth Sheffield United v Salisbury/Grimsby Liverpool v Southend/Oldham Gillingham v Stoke Chelsea v Portsmouth Watford v Bradford Peterborough v Sunderland West Brom v Cardiff Reading v Stevenage