The 24 seeded teams will include the following 13 Premier League sides.
Aston Villa; Blackburn; Bolton; Everton; Liverpool; Newcastle; Norwich; QPR; Sunderland; Swansea; West Brom; Wigan & Wolves.
The remaining 11 will be coming from the Championship clubs. The sides that won their first round matches are:
Brighton; Burnley; Cardiff; Doncaster; Leicester; Middlesborough; Millwall; Nottingham Forest; Peterborough & Southampton. Due to the postponements not all the Championship clubs will be seeded.
The sides involved in Champions & Europa Leagues will enter the competition at the Round Three stage. These will be Arsenal; Birmingham; Chelsea; Fulham; Man.City; Man.Utd; Tottenham & Stoke.