The tie is set to take place on the week commencing Monday, August 25th.
And it will be the second successive local derby in the competition for the Clarets, after they overcame Bury 2-0 at Gigg Lane in the first round on Tuesday night.
And ironically, it is a carbon-copy of last season's second round fixture, which saw Burnley beat the Latics 3-0 at Turf Moor thanks to goals from Robbie Blake, Andy Gray and Ade Akinbiyi.
The full draw is as follows:
Ipswich v Colchester
Coventry v Newcastle
Hartlepool v West Brom
West Ham v Macclesfield
Huddersfield v Sheffield United
Cardiff v MK Dons
Swansea v Hull
Rotherham v Wolves
Brighton v Manchester City
Reading v Luton
Blackburn v Grimsby
Wigan v Notts County
Leeds v Crystal Palace
Crewe v Bristol City
Middlesbrough v Yeovil
Fulham v Leicester
QPR v Carlisle
Nottingham Forest v Sunderland
Burnley v Oldham
Southampton v Birmingham
Bolton v Northampton
Watford v Darlington
Preston v Derby
Cheltenham v Stoke

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