FA Cup holders Arsenal will host Hull City in this season's third round in a repeat of May's Wembley final.
Their meeting is one of four all Premier League ties as Burnley host Tottenham, West Ham go to Everton and Newcastle United visit Leicester City.
Conference sides Wrexham, Gateshead and Dover face Stoke City, West Brom and Crystal Palace respectively.
Third-round debutants AFC Wimbledon host Liverpool, while Manchester United travel to Yeovil.
Louis van Gaal's side have won the FA Cup 11 times but just once since the turn of the century and will have to contend with a journey of more than 200 miles to Huish Park to meet Gary Johnson's League One strugglers.
Those in the third round are just five wins from a Wembley final and when the two teams from last year's showpiece were first to be drawn out, gasps were audible from the studio audience at Hull's Deep Aquarium.
"As soon as we walked in everyone told us we were drawn against Arsenal in the rehearsal. For it to happen again is amazing," said Hull City manager Steve Bruce, whose side lost the final in extra-time to the Gunners.
The lowest-ranked team in the competition - Blyth Spartans - play Birmingham City, in what their midfielder Stephen Turnbull called an "anti-climax" after the Northern Premier League side beat Hartlepool in round two.
Dover, Wrexham and Gateshead, three of the four Conference sides left in the competition, will meet Premier League opposition, with the latter in round three for the first time in 60 years.
|Blue is the colour|
|Chelsea have won the FA Cup in four of the last eight seasons, a run which began under Jose Mourinho in 2007|
Chelsea - seven-time FA Cup winners and Premier League leaders - will play Watford, who sit sixth in the Championship, and Manchester City also have a home draw against second-tier opponents in Sheffield Wednesday.
As much as half of the Championship will face one another in round three as there are six ties made up of sides in England's second tier.
However, high-flying Derby County will host non-league side Southport, currently struggling towards the bottom of the Conference.
"Derby are on a bit of a high and Steve McClaren has them well organised," said Southport boss Gary Brabin, whose side beat Eastleigh to progress.
"If we show the same attitude I'm sure we will give them a good game."
Premier League Sunderland - FA Cup winners twice - face Leeds United in a repeat of the 1973 final, while Ipswich will seek a first fourth-round appearance since 1993 when they meet Southampton at St Mary's.
Aston Villa, who have lost to lower league sides in their last two FA Cup campaigns, will play Blackpool at Villa Park.
League One side Chesterfield are to replay their second-round match against MK Dons after fielding an ineligible player in their 1-0 victory in the original game. The winner will play Scunthorpe United, who won the longest penalty shootout in FA Cup final history when they defeated Worcester City 14-13 in a replay on Wednesday evening.
|FA Cup third-round draw|
|Dover Athletic||v||Crystal Palace|
|Manchester City||v||Sheffield Wednesday|
|Blyth Spartans||v||Birmingham City|
|Scunthorpe||v||Chesterfield or MK Dons|
|Ties to be played on 3-6 January|