Since the Blades were formed in 1889 the two clubs have only twice and this was in 1982 when they met in the FA Cup. Having drawn 1-1 at York Street a replay was won 5-1 by the Blades at Bramall Lane.
In the draw there are some plum ties, one to watch is Stockport v Wednesday who will re-unite Chris Turner with his old club whilst its possible Championship side Crewe could recieve a shock when they travel to Lincoln.
Oldham Athletic will be looking forward to there visit to Leeds, the Lancashire club could set up a second round tie if they get there act together as could Swansea if the League One side win at Reading.
However there could be one team that could be on the end of humiliation if there defence crumbles, one fixture that could see that happening is Rushden v Coventry, the pair met for the first time during the 2002/03 season in the same competition only for the Nene Park club to be on the wrong end of a 8-0 score line at Highfield Road.
Barnsley too could suffer the same fate at Preston whilst Norwich could destroy MK Dons on there own ground.
The full round draw is as follows:
Preston North End v Barnsley
Chesterfield v Huddersfield Town
Blackpool v Hull City
Mansfield Town v Stoke City
Rotherham United v Port Vale
Nottingham Forest v Macclesfield Town
Sheffield United v Boston United
Derby County v Grimsby Town
Leeds United v Oldham Athletic
Wrexham v Doncaster Rovers
Scunthorpe United v Tranmere Rovers
Stockport County v Sheffield Wednesday
Bury v Leicester City
Rochdale v Bradford City
Hartlepool United v Darlington
Wolverhampton Wanderers v Chester City
Lincoln City v Crewe Alexandra
Burnley v Carlisle United
Reading v Swansea City
Gillingham v Oxford United
Milton Keynes Dons v Norwich City
Plymouth Argyle v Peterborough United
Shewsbury Town v Brighton & Hove Albion
Cheltenham Town v Brentford
Northampton Town v Queens Park Rangers
Millwall v Bristol Rovers
Watford v Nott's County
Rushden & Diamonds v Coventry City
Bristol City v Barnet
Colchester United v Cardiff City
Torquay United v Bournemouth
Ipswich Town v Yeovil Town
Southend United v Southampton
Crystal Palace v Walsall
Swindon Town v Wycombe Wanderers
Leyton Orient v Luton Town
Ties to be played week commencing 22 August 2005.