In a way, part of the scouting for both sides was done when the two opponents locked horns last month in a pre-season friendly, but Rovers chief Tony Mowbray is expecting a much more difficult test this time around.
On that sunny day in Lincolnshire on Sunday 22nd July, Joe Nuttall's header just a minute before half time earned a narrow win for Rovers.
But with both sides bringing additions in since that day, Tony reckons the game will be totally different this time around.
“In the middle of a really intense run of games we have, it’s good to have a home tie. We’re not on the road, staying overnight and with a long journey back," he told iFollow Rovers.
“I was just hopeful we didn’t draw a team from the Championship to be fair. I’m pleased we didn’t get a team we played last season in League One, and yet it is a team we played only a few weeks ago in pre-season.
“A pre-season game is a lot different to a competitive match of course and we’ll feel a different Lincoln team because of that and because they have signed a few players since we last played them.
“I’m looking forward to the challenge and looking forward to seeing their management team again. Scotty [Wharton] is on loan there so we know them pretty pretty well. It’ll be a good test for us.
“They’ve just signed [Jason] Shackell, who’s very experienced. Scott’s absence won’t hinder them and they’ll be looking to go deep in another cup competition."
Rovers turned on the style in round one at Carlisle United - a fellow League Two side - with Bradley Dack and Adam Armstrong each bagging braces, whilst Kasey Palmer got off the mark in Rovers colours with his first goal for the club.
And another positive performance is expected from Mowbray ahead of Tuesday night's battle.
“It’s at home, we have to be positive. We’re playing against a League Two side and will try and force the game. In the last round we put a few goals past a team from that division. We’ll try to be as positive as we can and to get through to the next round," Mowbray added.
“I saw that they are a very, very organised team and a very motivated team in that pre-season game. They are good at set plays, have physicality, know when to play forward and know when to keep the ball.
“They have momentum with the success they have had in recent cup competitions and with promotion and just missing out last season.
“You have to be massively impressed with how they have done. It’s a very good football club. You feel it’s a club on the up and feel the professionalism around their club.
“We can’t underestimate them because they have had some pretty big scalps in cup competitions in recent years. We have to make sure we don’t fit in that category and to let them feel that quality, as we did at Sincil Bank in pre-season at times."