But McCoist was quiet on the prospect of a fans' boycott of the fixture.
Rangers were yesterday drawn to play at Tannadice in February's fifth round, with supporters' groups immediately calling for a stay-away protest for the first match away to Clydesdale Bank Premier League opposition since they were relaunched as a new company and denied entry to the SPL.
"Tannadice is one of the toughest places to go in the country and that has always been the case," McCoist said on Rangers' official website.
"I had a brief chat with (United manager) Peter Houston yesterday and they're obviously looking forward to the tie as much as we are.
"It's a great draw for us because it gives us an opportunity to go and test ourselves against one of the better teams in the country.
"I'm perhaps contradicting myself a little bit because all I ever wish for in cup draws is to get a home tie.
"But at the same time, in terms of seeing just where we are at that point of the season, it's a good game for us to have."
Rangers were knocked out of the competition by United twice in the three years before they were consigned to liquidation.
United have refused to comment on the boycott reports, with some Rangers fans believing Stephen Thompson, the chairman at Tannadice, was an influential figure in their demotion to the Irn-Bru Third Division.
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