The Reds will play either AC Milan, Galatasaray, Olympiacos, Schalke or Zenit St Petersburg in the first knockout ties after those sides finished second in their groups.
UEFA regulations stipulate that, at this stage, clubs cannot be drawn against teams from their own associations (ruling out Manchester City and Arsenal, who finished as group runners-up) or sides they have already faced in the group stage (Bayer Leverkusen).
United's position as group winners means the Reds will have home advantage in the second leg of the last 16 tie. Matches will be played on 18/19 or 25/26 February (away) and 11/12 or 18/19 March (home). The draw is on Monday 16 December at 11:00 GMT.
Group winners: United, Real Madrid, Paris Saint-Germain, Bayern Munich, Chelsea, Borussia Dortmund, Atletico Madrid, Barcelona.
Group runners-up: Bayer Leverkusen, Galatasaray, Olympiacos, Manchester City, Schalke, Arsenal, Zenit St Petersburg, AC Milan.
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