The game is one of only two of the 16 ties in the draw not to feature a Premier League club.
The League One outfit – in the third round for the first time – will visit Deepdale the week beginning September 20.
Wigan host Sunderland in the only other tie not to feature a top-flight club.
Elsewhere, holders Manchester City will face Wycombe in the third round of the cup.
Pep Guardiola’s side begin their bid to win the trophy for a fifth consecutive season against the League One side.
Runners-up Tottenham, boosted on Wednesday by the news striker Harry Kane is staying at the club, face a trip to manager Nuno Espirito Santo’s former club Wolves.
Arsenal, 6-0 winners over West BromwichAlbion on Wednesday night, have a visit from AFC Wimbledon to look forward to while Southampton, who rattled eight past Newport, head to Sheffield United.
There are all-Premier League ties between Manchester United and West Ham, Norwich and Liverpool and Chelsea at home to Aston Villa.
Leicester will host Millwall, Everton travel to QPR and Leeds also head to west London to face Fulham.
Watford entertain Stoke, Burnley host Rochdale, Brighton are at home to Swansea and Brentford, semi-finalists last year, will welcome League Two’s bottom side Oldham to the Community Stadium.
Carabao Cup third-round draw:
QPR v Everton, Preston v Cheltenham, Manchester United v West Ham, Fulham v Leeds, Brentford v Oldham Athletic, Watford v Stoke, Chelsea v Aston Villa, Wigan v Sunderland, Norwich v Liverpool, Burnley v Rochdale, Arsenal v AFC Wimbledon, Sheffield United v Southampton, Manchester City v Wycombe Wanderers, Millwall v Leicester, Wolves v Tottenham, Brighton v Swansea City.