Holders Celtic will begin their quest for a historic fifth consecutive Scottish Cup triumph against Championship strugglers Arbroath or Falkirk.
Meanwhile rivals Rangers will face Cove Rangers at Ibrox as Paul Hartley's ambitious League One side dream of a cup shock for the ages.
The third round ties are pencilled in for the weekend of January 30 and 31 with the Glasgow sides will almost be certainly selected for TV.
Derek McInnes' Aberdeen will take on either Dumbarton or Huntly and Hibs will face Queen of the South.
A number of changes have been made to the Scottish Cup format due to the pandemic and there there will be no replays any matches, with the outcome of any drawn match being determined by extra time and penalties, if required.
As well as this the number of substitutes permitted in a match has been reduced back to three, with an additional one permitted in any period of extra-time.
Additionally, from this round, clubs drawn to play against a Premiership team must test staff for Covid in line with SFA protocols.
Scottish Cup third round draw
Forfar v Airdrie or Edinburgh City
Dundee United v Partick or Cowdenbeath
Livingston v Stirling or Raith
Camelon/Brora Rangers/Hearts v Stranraer
Peterhead/Stenhousemuir vs. Kilmarnock
Rangers v Cove Rangers
Celtic v Arbroath/Falkirk
Ross County v Buckie Thistle/Inverness CT
Queen of the South v Hibernian
Dumbarton/Huntly v Aberdeen
East Fife v Morton/Dunfermline
Dundee v St. Johnstone
Hamilton v St. Mirren
Elgin/Ayr United v Keith/Clyde
Fortmartine United/Annan v Motherwell
Fraserburgh v Nairn County/Montrose
