The Blades got to round three after beating Wrexham 3-2 at the Racecourse Ground. United will face Watford at home on the week commencing Monday 25 October 2004.
THIRD ROUND DRAW IN FULL
- Portsmouth v Leeds United
- Chelsea v West Ham United
- Middlesbrough v Coventry City
- Doncaster Rovers v Nottingham Forest
- Newcastle United v Norwich City
- Millwall v Liverpool
- Burnley v Aston Villa
- Southampton v Colchester United
- Sheffield United v Watford
- Everton v Leicester City or Preston North End
- Charlton Athletic v Crystal Palace
- Bolton Wanderers v Tottenham Hotspur
- AFC Bournemouth v Cardiff City
- Manchester City v Arsenal
- Birmingham City v Fulham
- Crewe Alexandra v Manchester United