The two sides faced each other in the last 32 a year ago, with PSG romping to a 4-0 success in Brittany.
Champions Monaco face a trip to fourth tier Yzeure while Ligue 1's other powerhouses Lyon and Marseille are up against Ligue 2 pair Nancy and Valenciennes respectively.
The lowest ranked teams in the draw come from the regional eighth tier with Still hosting top flight Troyes and Houilles entertaining Concarneau of the third division.
All matches are to be played on January 6-7.
Sochaux v Amiens
Still v Troyes
Avallon v Chambly
Schiltigheim v Auxerre
Strasbourg v Dijon
Nancy v Lyon
Fleury v Biesheim
Entente SSG v Epinal or Blanc-Mesnil v Entente SSG
Canet-en-Roussillon v Sud Nivernais Imphy Decize
CA Pontarlier v Montpellier
AS Fabregues v Bourg-en-Bresse
Toulouse v Nice
Yzeure v Monaco
Colomiers v Le Puy
Gazelec Ajaccio or Gemenos (N3) v Grenoble
Saint-Etienne v Nimes
Le Mans v Lille
Chartres v Tours
Senlis v Nantes
Marseille v Valenciennes
Saint-Lo v Aubervilliers
Dunkerque v Metz
Lens v Boulogne
Hazebrouck v Caen
Houilles v Concarneau
Rennes v Paris SG
Saint-Malo v Chateauroux
Granville v Bordeaux
Vannes v Stade Briochin
Angers v Lorient
Guingamp v Niort
Angouleme v Les Herbiers