Both reams have been in good form in the Premier League, with United sitting third and Everton one place below them but level on points and just one goal behind them on goal difference.
The Toffees and the Red Devils will see the EFL Cup as a great chance to lift some silverware this season and be very keen to progress to the final four, despite some tinkering to their first team line-ups expected.
When is Everton vs Man Utd?
The match kicks-off at 8pm on Wednesday 23 December at Goodison Park.
What TV channel is Everton vs Man Utd on and is there a live stream?
Subscribers can stream the action on Sky Go or on the Sky Sports app.
Everton are missing James Rodriguez, Allan, Lucas Digne and Fabian Delph, while Andre Gomes may be available after a hamstring problem.
Ole Gunnar Solskjaer is without Scott McTominay, Marcos Rojo and Phil Jones, while he will draft in the likes of Dean Henderson and Donny van de Beek into the starting XI.
Everton vs Man Utd odds
6/5 Man Utd
Odds courtesy of Betfair
Everton vs Man Utd head-to-head
07 Nov 2020: Everton 1-3 Man Utd – Premier League
01 Mar 2020: Everton 1-1 Man Utd – Premier League
15 Dec 2019: Man Utd 1-1 Everton – Premier League
21 Apr 2019: Everton 4-0 Man Utd – Premier League
28 Oct 2018: Man Utd 2-1 Everton – Premier League