The tie is scheduled to take place on Saturday December 7th.
Rovers, who reached the final of the prestigious competition last season, overcame North Yorkshire on penalties in their first round fixture, which finished 1-1 at the end of normal time.
Draw in full:
Brighton & Hove Albion v Everton
Sunderland & Gateshead v Essex FA
Millwall & Lewisham v Liverpool
Manchester United v Arsenal
Aston Villa v Rovers
Bristol Academy v Devon FA
Middlesex FA v Birmingham City
Sheffield United v Leicester City