The Black Cats, who reached the quarter finals of the competition last season, will face Sheffield Wednesday just months on from the play-off semi final.
The Owls have made an aggressive start to their summer recruitment, signing Michael Smith and Michael Ihiekwe from promotion-winning Rotherham United in an ambitious double deal on Wednesday night.
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They had already signed Will Vaulks from Cardiff City, as well as Ben Heneghan from AFC Wimbledon and goalkeeper David Stockdale from Wycombe Wanderers.
The tie will be played on the week commencing August 8, 2022.
Sunderland beat Port Vale, Wigan Athletic, Blackpool and QPR on route to the last eight last season, where they were beaten 5-1 by Arsenal at the Emirates Stadium.