Holders Arsenal begin the defence of their trophy against Sunderland at home, while Liverpool have a tough trip to League Two side Exeter City in the FA Cup third round.
Manchester United have League One opposition in the form of Sheffield United at home, while Chelsea will find out their opponents after the replay between Leyton Orient and Scunthorpe United has been decided.
National League side Eastleigh, who are the only non-league team left with a certain game in the third round, will host Championship strugglers Bolton Wanderers.
Whitehawk will be rewarded with a trip to Goodison Park to face Premier League side Everton shall they get through their replay with Dagenham and Redbridge.
Salford City are the joint lowest side left along with the Hawks, will be hosting Derby County of the Championship, also depending on a replay against League One side Hartlepool United after the pair drew 1-1 last Friday night.
Best of the rest
Along with Arsenal’s tie with Sunderland, there are four other all Premier League ties including Manuel Pellegrini’s Manchester City facing a trip to East Anglia to face Norwich City.
Bradford City were the story of last season’s competition and will have a trip to Bury, while League Two leaders Wycombe Wanderers have drawn a Premier League side in the form of Swansea City.
West Bromwich Albion, West Ham United and AFC Bournemouth all face Championship opposition against Bristol City, Wolves and Birmingham City respectively.
Stoke City beat Manchester City 2-0 at the weekend and Mark Hughes’ side have League One opposition, facing a trip to Doncaster Rovers.
Championship leaders Brighton & Hove Albion overcame adversity at the weekend, coming back from 2-0 down to win 3-2 against Charlton Athletic, and they will travel to Hull City.
Yeovil Town, who are bottom of the entire football league, face the longest trip of any club in the third round, making a 674-mile round trip to Carlisle United.
Draw in full
Watford v Newcastle United
West Bromwich Albion v Bristol City
West Ham United v Wolverhampton Wanderers
Salford City or Hartlepool United v Derby County
Exeter City v Liverpool
Tottenham Hotspur v Leicester City
Colchester United v Charlton Athletic
Peterborough United v Preston North End
Northampton Town v MK Dons
Arsenal v Sunderland
Newport County v Blackburn Rovers
Ipswich Town v Portsmouth
Birmingham City v AFC Bournemouth
Wycombe Wanderers v Aston Villa
Sheffield Wednesday v Fulham
Oxford United v Swansea City
Brentford v Chesterfield or Walsall
Bury v Bradford City
Manchester United v Sheffield United
Everton v Dagenham & Redbridge or Whitehawk
Southampton v Crystal Palace
Eastleigh v Bolton Wanderers
Nottingham Forest v Queens Park Rangers
Carlisle United v Yeovil Town
Chelsea v Leyton Orient or Scunthorpe United
Doncaster Rovers v Stoke City
Leeds United v Rotherham United
Cardiff City v Grimsby Town or Shrewsbury Town
Huddersfield Town v Reading
Middlesbrough v Burnley
Norwich City v Manchester City
Hull City v Brighton & Hove Albion
Matches to be played between 8 and 11 January 2016.