The Blades, who won 3-2 at Colchester in the first round at the weekend, must play away from home again and await the winners of next week's rearranged first-round tie between Cambridge and Bury.
"Obviously we would have preferred a home draw at this stage of the competition, but we don't seem to be having much luck getting one," Clough told the club's official website.
"We have now got the chance to look at both Cambridge and Bury ahead of our second-round clash and I've no doubt that whoever we face will be a tough proposition.
"I'm sure the supporters will fancy Bury because it is certainly an easier trip, but we will be prepared whoever we face. Richard Money and Ronnie Jepson are two managers we know well."
Cambridge are currently top of the Skrill Premier and lost for the first time this season in their last game at Southport. Bury lie 22nd in League Two, one place above the relegation zone.