BURTON Albion and Burscough go into their rearranged FA Cup tie on Tuesday knowing Manchester United lie in wait for the winners in the third round.

The meeting is the pick of the third round ties and is one of three which pits Premiership teams against non-league opposition.

For Burton, victory over Burscough would give them a chance to renew acquaintances with United, having faced them on November 14 in a friendly to mark the opening of their new Pirelli Stadium.

The Brewers won 2-1 that night against a United reserve-team line-up, but would be sure to face a far stronger side in the FA Cup third round.

FA Cup third round draw (ties on weekend of January 6/7/8): West Brom v Reading; Fulham v Leyton Orient; Brighton v Coventry; Wolves v Plymouth; Port Vale or Bristol Rovers v Doncaster; Sheff Wed v Charlton; Torquay v Birmingham; Man City v Scunthorpe; Newcastle v Mansfield; Luton v Liverpool; Preston v Crewe; Stoke v Tamworth; Derby v Burnley; Southampton v Milton Keynes Dons; Blackburn v QPR; Arsenal v Cardiff; Stockport v Oldham or Brentford; Norwich v West Ham; Ipswich v Portsmouth; Wigan v Leeds; Sunderland v Woking or Northwich; Chelsea v Huddersfield; Cheltenham or Oxford v Chester; Leicester v Tottenham; Watford v Bolton; Sheff Utd v Colchester; Nuneaton or Histon v Middlesbrough; Hull v Aston Villa; Barnsley or Bradford v Walsall; Burton Albion or Burscough v Man Utd; Crystal Palace v Stevenage or Northampton; Millwall v Everton.