Sheffield United made the Semi-Final stage two seasons ago under former boss Nigel Clough, losing to Hull at Wembley by five goals to three. Last season, under the same manager they didn't quite live up to the hype and were eliminated in a Fourth Round Replay at Bramall lane by Preston North End.
The Non-League sides have gone through an intense battle to reach the First Round and all those included in the draw are listed below.
Sheffield United are expected to be ball number #39 for the second year running and along with Wigan Athletic and Bradford City, the Blades will be amongst the short list which the minnows will hope to land when their ball is picked out.
The draw for the First Round will take place tonight with the games themselves taking place over the weekend of 7/8 November.
Personally, I wouldn't mind a trip to Grimsby Town's Blundell Park for the First Round.
Football League Draw Numbers:
| 1 | Accrington Stanley | 25 | Mansfield Town |
| 2 | AFC Wimbledon | 26 | Millwall |
| 3 | Barnet | 27 | Morecambe |
| 4 | Barnsley | 28 | Newport County |
| 5 | Blackpool | 29 | Northampton Town |
| 6 | Bradford City | 30 | Notts County |
| 7 | Bristol Rovers | 31 | Oldham Athletic |
| 8 | Burton Albion | 32 | Oxford United |
| 9 | Bury | 33 | Peterborough United |
| 10 | Cambridge United | 34 | Plymouth Argyle |
| 11 | Carlisle United | 35 | Port Vale |
| 12 | Chesterfield | 36 | Portsmouth |
| 13 | Colchester United | 37 | Rochdale |
| 14 | Coventry City | 38 | Scunthorpe United |
| 15 | Crawley Town | 39 | Sheffield United |
| 16 | Crewe Alexandra | 40 | Shrewsbury Town |
| 17 | Dagenham & Redbridge | 41 | Southend United |
| 18 | Doncaster Rovers | 42 | Stevenage |
| 19 | Exeter City | 43 | Swindon Town |
| 20 | Fleetwood Town | 44 | Walsall |
| 21 | Gillingham | 45 | Wigan Athletic |
| 22 | Hartlepool United | 46 | Wycombe Wanderers |
| 23 | Leyton Orient | 47 | Yeovil Town |
| 24 | Luton Town | 48 | York City |
Non-League Teams Through To Round One:
| 1 | AFC Fylde | 17 | Grays Athletic or Welling United |
| 2 | Aldershot Town | 18 | Grimsby Town |
| 3 | Altrincham | 19 | Havant & Waterloovile or Cheltenham Town |
| 4 | Barwell FC or AFC Rushden & Diamonds | 20 | Macclesfield Town |
| 5 | Basingstoke | 21 | Maidenhead United |
| 6 | Boreham Wood | 22 | Maidstone United |
| 7 | Brackley Town | 23 | Northwich Victoria or Chorley |
| 8 | Braintree Town | 24 | Salford City |
| 9 | Chesham United | 25 | St Albans City |
| 10 | Dicott Town | 26 | Staines Town |
| 11 | Dover | 27 | Stalybridge Celtic or North Ferriby United |
| 12 | Eastleigh | 28 | Stourbridge |
| 13 | FC Halifax Town or Guisley | 29 | Tranmere Rovers or Lincoln City |
| 14 | FC United of Manchester | 30 | Wealdstone |
| 15 | Forest Green Rovers | 31 | Whitehawk |
| 16 | Gainsborough Trinity | 32 | Worcester City |