Lincoln City and Everton have met in one previous League Cup tie, with Everton progressing 8-5 on aggregate after two victories over two legs in the second round in the 1993/94 season.
The last meeting between Lincoln and Everton was in the FA Cup third round last season, a 2-1 win for the Toffees at Goodison Park.
Lincoln are looking to reach the League Cup third round for the first time since the 1996/97 campaign.
Everton have lost only two of their last 19 away League Cup games against sides from a lower division (W10 D7 L2), losing to York City in September 1996 and Leeds United in September 2012.
Lincoln last faced a Premier League opponent in September 2005, losing 5-4 in extra-time to Fulham in the second round at Craven Cottage in a game that saw nine different scorers.
Source : 90min