The Red Devils, who won the competition in 2023 after beating Newcastle in the final at Wembley, have entered earlier than usual this season due to not having any European commitments this term.
And they will travel to Blundell Park the week commencing August 25, 2025 hoping to avoid a major cup upset as the second round of the competition takes place.
Elsewhere, West Have have been handed a tough away trip to Wolves in one of two all-Premier League ties. The other sees Brentford travel to the Vitality Stadium to face Bournemouth.
Fulham will fancy their chances at home to Bristol City, Millwall host Coventry and Charlton take on Cambridge away from home. Meanwhile, Everton have been handed a home tie against League One Mansfield, marking the first cup tie to be played at the new Hill Dickinson Stadium.
The remaining Premier League teams competing in Europe this season, including holders Newcastle and last year’s beaten finalists Liverpool, will then enter in the third round.
Carabao Cup second round draw in full
Tranmere or Burton vs Lincoln
Accrington Stanley vs Doncaster
Sunderland vs Huddersfield
Sheffield Wednesday vs Leeds
Grimsby vs Manchester United
Ties to be played week commencing August 25, 2025.