The 36 teams who were victorious in the first round are joined by the 12 Premiership teams not in European competition.
Second round ties are scheduled to be played on Wednesday September 21.
The Premiership teams are: Manchester City, Tottenham Hotspur, Aston Villa, Charlton Athletic, Birmingham City, Fulham, Blackburn, Portsmouth, West Brom, Sunderland, Wigan, West Ham.
First round winning teams: Barnet, Barnsley, Blackpool, Bradford, Burnley, Cheltenham, Crystal Palace, Doncaster Gillingham, Hartlepool, Leeds, Leicester, Lincoln, Luton, Macclesfield, Mansfield, Northampton, Norwich, Plymouth, Reading, Rotherham, Scunthorpe, Sheffield United, Shrewsbury, Sheffield Wednesday, Wycombe, Watford, Wolves, Yeovil.
First round games still to be played: Chesterfield v Huddersfield, Colchester v Cardiff, Derby v Grimsby, Rushden and Diamonds v Coventry, Torquay v Bournemouth.
Check back to Iron-Bru.net on Saturday to find out who United have been drawn against.