Following the elimination of Plymouth Argyle and Exeter City in the first round, Torquay United and Yeovil Town remain as the South West's sole representatives in the 2011-12 FA Cup.
The Gulls travel to Sheffield United in what will be the Blades' first competitive match following the untimely death of Wales manager Gary Speed.
Prior to taking his role with the Welsh national side, Speed had ended his playing career and started his managerial career at Bramall Lane. Many of the current Blades squad have strong links with the former Leeds, Everton, Newcastle, Bolton and Wales midfielder and the match will be an emotional occasion.
Martin Ling has one selection headache ahead of the tie as midfielder Damon Lathrope will be suspended for the clash after receiving five yellow cards. Gulls defender Chris Robertson will also be facing his former club.
On Friday night, Yeovil Town travel to Lancashire to face Blue Square Premier high flyers Fleetwood Town.
After winning their last two away matches against Hereford United, in the first round of the cup, and Hartlepool United respectively, Terry Skiverton's Glovers will be looking to replicate those performances.
The match, which is being televised live on ESPN, could see talismanic midfielder Gavin Williams' return to action for the first time since early September as he looks set to recover from knee ligament damage.
