Warren Joyce's side lifted the trophy in August by defeating Accrington Stanley in the final and the competition usually allows a combination of fringe performers and youngsters to press their claims.
After a youthful squad was taken to Singapore for the recent NexLions tournament, there is likely to be a run-out for the more experienced members of the Under-21 squad although obviously a number of players remain out on loan.
A crowd of almost 3,000 braved the rain to witness a pre-season friendly at Morecambe last year with Danny Drinkwater and Jesse Lingard on the scoresheet in a 2-0 victory. Both players are currently at Leicester - Lingard on a temporary basis.
Shrimps' manager Jim Bentley told his club's official website: "On the face of it, it is not the biggest competition that the club enters but it is certainly one of the most attractive fixtures of the season against arguably the biggest club in the world.
"There is an added bonus too as a big gate could also largely fund the Reserves for the full season which is a massive boost for the club. Whatever side United have they are bound to include some stars of the future and it should be another great occasion.''
The match is exclusively live on MUTV with kick-off at 7pm, with admission priced at £5 for adults and £3 for concessions.