Premier League leaders Manchester City, who were knocked out by Wigan Athletic in the fifth round last season, entertain Rotherham United.
Doncaster Rovers travel to Preston North End, while both Sheffield clubs have been drawn at home.
The Reds had beaten Colchester United 1-0 in the first round last month and will now come up against former players Kayden Jackson and Janoi Donacien who left the Wham Stadium for East Anglia in the summer.
One of the most eagerly anticipated dates in the English football calendar is finally upon us as the FA Cup third round draw takes place at 7.30pm tonight (Monday) over at Stamford Bridge.
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City drew 1-1 away thanks to a Noel Kinsey goal before losing the replay 2-0 at Carrow Road, in front of over 43,000 spectators, in a season in which Portsmouth retained the Division One title, edging out Wolves on goal-difference.
The south coast side were promoted as League Two champions in 2017 and after finishing eighth in League One this season are now leading the way under the guidance of former Wolves boss Kenny Jackett.
Man City (23), and Man Utd (24) will be worth keeping an eye on, with Spurs ball number 39, and Everton 15.
Third round ties are set to be played over the weekend of Saturday, January 5 with Championship outfit Rovers travelling to St James's Park.