The England midfielder — who won the Champions League with the Red
Devils in 1999 before joining Real Madrid in 2003 — will be on loan
at Milan from Los Angeles Galaxy.
Beckham — who will make the move to Italy in January — had
previously declared the potential draw with Alex Ferguson's side as
his first choice.
He said: "I would really like to face my former team in the next
round. Since I left in 2003, I have not returned to play at Old
Trafford.
"Seven years have gone by and I would like for that to happen. Me
against Manchester, it would be beautiful, wouldn't it?"
Former United team-mate and fellow Champions League winner Teddy
Sheringham expects Beckham to be welcomed with open arms when he
returns.
He said: "He'll be getting fit for that tie, he will want to play
in that and go back to Manchester United, take all the adulation —
and turn Manchester United over as well!"
"Without a doubt, he was a top player, an icon, the supporters will
love him coming back to say his goodbyes and see him on the
pitch."
The exact dates for the last 16 clashes are yet to be decided. The
first legs look set to be played on 16/17 and 23/24 February, while
the return games are scheduled for 9/10 and 16/17 March.