After fighting back to draw 2-2 at Bournemouth at the weekend, Tangerines boss Neil Critchley has rested a number of his players for the visit of the Mackems.
Team: Dan Grimshaw, Oliver Casey, Richard Keogh, Dan Gretarsson, Luke Garbutt, Cameron Antwi, Reece James, CJ Hamilton, Sonny Carey, Tyreece John-Jules, Shayne Lavery,
Subs: Stuart Moore, Marvin Ekpiteta, James Husband, Josh Bowler, Keshi Anderson, Brad Holmes, Jerry Yates
Blackpool will be looking to progress through to the third round of the competition. They defeated Sunderland's North East rivals Middlesbrough 3-0 in the first round earlier this month.
The tie sees Blackpool and Sunderland face-off once more. The pair clash last season in League One with the Tangerines enjoying 1-0 in both league fixtures.
Those wins helped the Tangerines finish in third place in the final League One table, three points and a place above this evening's visitors.
The Tangerines, of course, went on to earn promotion, beating Lincoln in the play-off final.
For Sunderland, they have made seven changes from the weekend.
Skippering the side is former Preston defender Bailey Wright
Sunderland Team: Anthony Patterson, Niall Huggins, Frederik Alves, Nathan Broadhead, Aiden O'Brien, Carl Winchester, Dennis Cirkin, Alex Pritchard, Jack Diamond, Dan Neil, Bailey Wright
Subs: Harrison Bond, Callum Doyle, Elliot Embleton, Lynden Gooch, Ross Stewart, Ellis Taylor, Josh Hawkes.