Bristol Rovers needed a replay to beat Oxford United in the first round, with the two teams initially playing out a 2-2 draw in Oxfordshire, before Joey Barton’s team recorded a 4-3 victory at home on November 16.
Oxford United were incredibly 3-1 ahead in the early stages of extra-time, but the hosts scored three times in the final 10 minutes to record a 4-3 victory, with Sion Spence netting twice off the bench.
Bristol Rovers have not been victorious since that FA Cup clash, though, drawing two and losing one of their last three league matches, including a 2-0 defeat at Forest Green Rovers on Saturday.
The Pirates have won six, drawn five and lost eight of their 19 League Two fixtures this season to sit 16th in the table, seven points off seventh-placed Harrogate Town.
Sutton, meanwhile, recorded a 1-0 victory over Hayes & Yeading in the first round of the FA Cup on November 6, with Will Randall scoring the only goal of the contest in the 71st minute.
Matt Gray’s side are going well in League Two this season, meanwhile, picking up 32 points from their 19 matches to sit sixth in the table, just two points behind second-placed Northampton Town.
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Sutton have actually been victorious in six of their last seven matches in all competitions, including a 1-0 win over Barrow in the league last weekend, while they beat Stevenage on penalties in the EFL Trophy on Tuesday night to secure their spot in the next round of the competition.
The Yellows famously reached the fifth round of the FA Cup during the 2016-17 season, beating Cheltenham Town, AFC Wimbledon and Leeds United before suffering a 2-0 defeat at home to Arsenal.
The National League champions will actually also face Bristol Rovers in the league on Boxing Day and will be desperate to make it a December double over their League Two rivals