United have once again been pitted against Aston Villa in the third-round draw, the fourth time in the past seven seasons the teams have met at that stage of the competition. United have won each of the three previous meetings in 2002, 2004 and 2007.
Holders Chelsea were handed a home tie against west London neighbours QPR while Liverpool, the 2006 winners, will travel to Luton or Nottingham Forest.
Premier League leaders Arsenal travel to Championship side Burnley while there are three other all-Premier League meetings.
There was scant reward for the five non-league sides still left in the competition, with none landing Premier League sides. Blue Square Premier club Cambridge United face a trip to Wolverhampton Wanderers, but the four other minnows were all drawn against lower league sides.
Havant and Waterlooville manager Shaun Gale could not disguise his disappointment after his side were paired with either Swansea or Horsham.
The Hawks have enjoyed an magical cup run so far, dumping out York and Notts County, although Gale admitted the draw at least allows the opportunity to make further progress.
“It’s disappointing, but it’s absolutely a winnable game,” he said. “You’ve got to look to the next round and whether it be against Horsham or Swansea we’ve got a chance.”
Horsham manager John Maggs, meanwhile, feels his side have already been handed a place in the third round as they prepare for their replay against Swansea next week.
The Isthmian Premier Division side battled bravely to draw 1-1 with their League One opponents last week and earn their spot in the hat for the third round.
“It’s not the draw everyone would have been looking for, but the replay next week against Swansea is our third-round tie,” Maggs said. “We were already in the hat and we were lucky to already have the Swansea game in the bank.”
Draw in full: Preston v Scunthorpe, Port Vale/Chasetown v Cardiff, Colchester v Peterborough, Bolton v Sheffield United, Blackburn v Coventry, Brighton v Mansfield, Northampton/Walsall v Millwall, Charlton v West Brom, Watford v Crystal Palace, Luton/Nottingham Forest v Liverpool, Plymouth v Hull, Aston Villa v Manchester United, Tranmere v Hereford, Tottenham v Reading, Burnley v Arsenal, Bristol City v Middlesbrough, Fulham v Bristol Rovers, Huddersfield v Birmingham, Horsham/Swansea v Havant & Waterlooville, Sunderland v Wigan, Oxford/Southend v Dagenham & Redbridge, Everton v Oldham, Derby v Sheffield Wednesday, Southampton v Leicester, West Ham v Manchester City, Ipswich v Portsmouth, Wolverhampton v Cambridge United, Barnsley v Blackpool, Chelsea v QPR, Stoke v Newcastle, Swindon v Burton Albion/Barnet, Norwich v Bury.
Ties to be played on the weekend of 5-6 January