Conference side Kettering held League One high-flyers Leeds to a 1-1 draw at Rockingham Road on Sunday, and a replay will be required on December 8 to determine which side travels to Old Trafford on January 2 or 3.
The Reds have only twice before faced Kettering - winning FA Cup first round ties in 1896 and 1897 under the club's initial moniker of Newton Heath - but share a deep rooted rivalry with the Whites, despite their absence from the Premier League since 2004.
Speaking after their deadlock at Rockingham Road, Leeds manager Simon Grayson and his Kettering counterpart Lee Harper were both in agreement about the incentive of travelling to Old Trafford.
"It's a fantastic draw for either us or Kettering and a fantastic incentive to get through," Grayson told ITV Sport. "Obviously the rivalry's there for Leeds and Manchester United, but we've got to get through Kettering first. It's a tie both teams will be looking forward to. That's what the FA Cup's all about."
Harper concedes his side will be underdogs to oust the League One leaders on their own turf, and thus is focusing solely on the looming replay at Elland Road.
"It's going to be extremely difficult to go to Elland Road and get a result," he said. "It'll be hard for us, but we'll give it our best shot. We've got an enormous task ahead of us before we start thinking about getting there (Old Trafford) yet. We're going to go to Elland Road, have a great time, do our best and you never know what'll happen."
Ticket news for this year's third round tie will appear first on ManUtd.com.
Full draw: Tottenham v Peterborough; Brentford v Doncaster Rovers; Middlesbrough v Manchester City; Stoke City v York City; Notts County v Forest Green Rovers; Huddersfield Town v West Bromwich Albion; Sheffield United v QPR; MK Dons v Burnley; Chelsea v Watford; Nottingham Forest v Birmingham City;