Simon Grayson and his squad will return to the Emirates Stadium next month in a repeat of last season’s third-round tie which ended in a 1-1 draw.
United came within minutes of eliminating Arsene Wenger’s Gunners a year ago, denied a 1-0 win by a last-gasp Cesc Fabregas penalty before going on to lose the replay at Elland Road.
Sunday’s draw continued a trend of high-profile and lucrative ties involving Leeds, following on from recent FA Cup games against Manchester United and Tottenham Hotspur and Carling Cup clashes with the Old Trafford outfit and their arch north-west rivals Liverpool.
The match, which revives memories of Leeds’ defeat of Arsenal in the 1972 FA Cup final, will take place on the weekend of January 7 and 8.