The line-up is as follows:-
SEEDS
Manchester City
Blackburn Rovers
West Ham United
Newcastle United
Middlesbrough
Wigan Athletic
Sunderland
Bolton Wanderers
Fulham
Reading
Birmingham City (or Wycombe Wanderers)
Derby County
West Brom
Stoke City
Hull City
Bristol City
Crystal Palace
Watford
Wolves
Ipswich Town
Sheffield United (or Port Vale)
Cardiff City
Burnley
QPR
(Should Birmingham or Sheffield United be beaten tonight, Preston North End will become seeds. Should both Birmingham City and Sheffield United be beaten, Preston North End and Southampton will become seeds)
NON-SEEDS
Preston North End
Southampton
Coventry City or Aldershot
Leicester City
Colchester United
Swansea City
Nottingham Forest or Morecambe
Carlisle United
Leeds United
Brighton & HA
Oldham Athletic
Northampton Town
Huddersfield Town
Hartlepool United
Yeovil Town
Cheltenham Town
Crewe Alexandra
Luton Town
MK Dons
Darlington
Rotherham United
Grimsby Town
Macclesfield Town
Notts County
Teams entering in round three are as follows:- Arsenal, Aston Villa, Chelsea, Everton, Liverpool, Manchester United, Portsmouth, Tottenham Hotspur.