Their opposition share that 'December unbeaten' status in the Premier League. United have beaten Leeds United (6-2), Sheffield United (3-2) and West Ham (3-1). However, Ole Gunnar Solskjær's team have suffered two defeats in the UEFA Champions League this month, losing to PSG (3-1) and RB Leipzig (3-2).
Everton have reached the League Cup quarter-finals in consecutive seasons for the first time since 1987-88. They lost to Leicester City on penalties after a 2-2 draw last term. Whilst United are looking to reach the League Cup semi-finals for the second season in a row, this would be the first time since 2009-10.
James Rodriguez remains unavailable for The Toffee's as he is struggling with a calf injury, this will be the fourth game in a row that the Columbian has missed, although he has returned to individual training.
English midfielder Jesse Lingard is set to return to the United squad after Solskjær confirmed his place after his sides impressive win against Leeds at the weekend. Lingard has finished self isolating after coming into close contact with someone who tested positive for COVID-19.
Mason Greenwood has also been given a place according to his manager, when the Norwegian said: "He will be in the squad unless something happens in the next couple of days, yeah."
The United boss has hinted at resting some of his key men to 'protect' them, with Saturdays Boxing Day tie with Leicester in mind. This could mean that the likes of Bruno Fernandes, Edison Cavani as well as others could be benched or left out of the squad.
Jean-Philippe Gbamin, Fabian Delph, Allan and Lucas Digne will all be unavailable for Ancelotti.
Manchester United: Henderson; Fosu-Mensah, Maguire, Bailly, Telles; Matic, Pogba; Greenwood, Mata, Van De Beek; Cavani.
Everton: Pickford; Holgate, Mina, Keane, Godfrey; Davies, Doucoure; Richarlison, Sigurdsson, Iwobi; Calvert-Lewin.
Head to head
The Toffee's have not been able to beat United in any of their last three meetings. Two of those have been (1-1) draws with the other result going United's way with a (3-1) victory.
In their last meeting, Fernandes scored twice with Cavani scoring late to make it three for United and Bernard got the only goal for Everton on that day.
Everton did take the lead in that game, however, too often for United this season, Solskjær's men have come from behind to win. Everton and Ancelotti soon learned this when Fernandes turned the game on its head just 13 minutes after the Blues opened the scoring.
Everton have only beat United once since May 2015, however it is key to note that it was a 4-0 hammering.
Ones to watch
Brazilian winger Richarlison missed United's 3-1 league victory over the Blues last month, having picked up a three-match suspension following a red card in October’s Merseyside derby. Everton lost all three fixtures without the former Watford man, but since he has returned they have taken 13 points from a possible 18 to reclaim a place in the top four.
Dominic Calvert-Lewin has also continued his rich vein of early-season goal-scoring form and is now on 14 goals from 16 appearances in 2020/21, according to Manchester United's official Website.
Bruno Fernandes as always is obviously the ones to watch player for United, with the Portuguese midfielder now having played 27 Premier League games, scoring 17 times and assisting 12 goals, however there is a good chance that the playmaker will be rested on Wednesday.
Edison Cavani is also a worthy one's to watch. The Uruguayan has scored some big goals so far for The Red Devils. His best appearance so far came against Southampton, the striker came on to score twice, helping his side to come from behind and beat the Saints. Also, not to forget, Cavani also scored in the last game between these two and as a goal scorer will be hungry for more.
Ole Gunnar Solskjær is determined to get a trophy this season, with pressure building from fans and the media. The former striker won 14 trophies in his playing career with the club but is yet to win one as a manager with the Reds.
He said: "We want to improve every season and to improve from last year is to get to the final and when you get to the final there’s only one thing that matters and that’s to lift the trophy.
"I remember myself winning my first trophy, even towards the end of my career I think it was Patrice Evra and Nemanja Vidic’s first trophy in the Worthington Cup, 2006 was it?
"I think that was their first trophy, and it does give something to a team, so we are desperate to get our hands on a trophy.
"These players are desperate to learn how to win.”
Carlo Ancelotti will also be looking to get his first trophy with Everton, and after a number of impressive victories in their last three league games anything is possible.
When talking about the game, he said: "We are here [quarter-final] and want to fight for this, it is an important game in the quarter-final of an important competition Everton never won.
“We are not so far from achieving this [claiming silverware] and are in a good moment.
“But we are going to play against a really tough opponent who beat us here a few weeks ago.
“It is a great opportunity to show the momentum we have.
“Also, because we are going to play against a strong opponent, if we can win, it will give us more confidence.
“The fact we are playing at Goodison Park can be an advantage, for sure.
“The past two home games [Chelsea and Arsenal]… the performance of the team was really good, partly because we had this support.”
How to watch
The game will be live on Sky Sports Football and Main Event from 7:30pm with the game kicking off at 8pm on Wednesday evening (23/12/20).