Jose Mourinho is a fan of the competition, keen to win the first silverware on offer in the season with four triumphs over the years, and will likely have the same mentality this season.
The last time these two played each other was 11 years go, Burton - then a non-league team - first holding United to a very credible draw in the FA Cup third round before losing 5-0 in a reply.
Man Utd XI: Romero; Darmian, Lindelof, Smalling, Blind; Carrick, Herrera; Lingard, Mata, Martial; Rashford
Subs: Pereira, Jones, Shaw, Young, McTominay, Fellaini, Lukaku
Burton Albion XI: Riplry, Allen, Turner, Lund, Dyer, Flanagan, Naylor, Varney, Palmer, Mason, Akpan
Subs: Campbell, Warnock, McFadzean, Murphy, Akins, Sordell, Scannell
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What they said
Jose Mourinho: "[Sergio] Romero played the Europa League final, which was the game of the season for us and he is not playing," the United boss said.
"Ander Herrera was player of the season and is not starting matches. That's life in big clubs."
Nigel Clough: "It certainly is a special week, going to Old Trafford again.
"If you look at the transformation of the club since the last time we played them as a part-time Conference side, we are only one league below them now, a million miles in lots of other ways but in terms of league status to be only one league below Manchester United in a relatively short space of time in football terms, it's remarkable what the club has done."
Head to head
Manchester United and Burton have played each other just twice before.
Burton, then in the Conference, held the Premier League giants to a 0-0 draw in a FA Cup third round tie in January, 2006. However, 10 days later United won the replay 5-0 at Old Trafford.