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Coupe de France holders Auxerre will begin the defence of their title away to fourth-division minnows Noisy-le-Sec on January 7.
The Burgundy club saw off Sedan 2-1 in last season's final to lift the trophy in former Coach Guy Roux's final game, and they look to be in strong shape again this term after rising to second place in Ligue 1 under Jacques Santini.
Another team who ought to be confident of booking themselves a place in the last 32 are 2004 winners Paris Saint-Germain, who have been drawn against Vermelles, a side playing their football in the sixth tier of the French game.
Meanwhile, Ligue 1 leaders Lyon face a potentially tricky test away to Ligue 2 side and local rivals Grenoble, as they kick off their campaign to win the title that has eluded them since 1973.
Otherwise there are three all-top flight ties, with Strasbourg hosting Nancy, Lille travelling to Saint-Etienne and Le Mans entertaining Lens.
The match at the Stade Geoffroy-Guichard ought to be especially intriguing, as Lille dumped Les Verts out of the Coupe de la Ligue there earlier this season.
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