The hosts progressed to this stage with a first-round victory over AFC Fylde, while their visitors fell short against Barnsley but find themselves reinstated with their opponents removed from the competition.
Match preview
Following a disappointing early exit at the hands of non-league Farnborough last year, Sutton United entered this year's FA Cup in the first round with the aim of putting a stronger run together, and they kicked off at home to fifth-tier AFC Fylde last month.
Their visitors went into the interval with a surprise lead, as Jonathan Ustabasi found the net on the stroke of half time, but Harry Smith would level the game around the hour mark, before quickly netting his and the Us' second of the game to book their place in the second round with a somewhat unconvincing 2-1 victory.
While they do remain bottom of England's fourth tier after 20 matches, Matt Gray's men do find themselves in the midst of a more positive run in League Two, having now gone unbeaten in their last five matches, starting with a 2-1 victory over Bradford City before playing out four straight draws.
The most recent of those came on Tuesday when the Us' hosted fifth-placed Crewe Alexandra, and they were able to take a creditable point and halt the visitors' winning run with a 1-1 draw, as Louis John levelled the scores on the half-hour mark.
Now with a degree of renewed confidence, having moved within a point of 23rd-placed Forest Green Rovers thanks to their steady improvement, Sutton United will aim to add to their campaign by reaching the FA Cup third round for the first time since their memorable trip to the fifth round in the 2016-17 campaign with a win on home turf on Saturday.
To do so, they will have to get past a Horsham side who will hope to make the most of their lifeline and continue their FA Cup run after staying in the competition in unexpected circumstances following the first round.
The seventh-tier outfit began their cup run in the first qualifying round in early September, and they fought their way through two stages, requiring replays to get past Leatherhead and Marlow, before beating Hanworth Villa 3-1 to move within one tie of the first round.
National League side Dorking Wanderers stood in their way, and Dominic Di Paola pulled off an impressive upset in a 2-0 victory thanks to goals from Dan Ajakaiye and Shamir Fenelon, setting up an eye-catching trip to League one promotion-chasers Barnsley, and the Hornets would force a replay in dramatic fashion, earning a 3-3 draw against the odds at Oakwell as Tom Richards drew them level nine minutes from time after Fenelon and James Hammond were previously on the scoresheet.
Their fairytale run then looked to have come to an end in that replay, as the Reds scored a 3-0 victory at the Camping World Community Stadium thanks to Nicky Cadden's early opener and John McAtee's brace, but it was then announced in the aftermath that the South Yorkshire side had been removed from the competition having fielded an ineligible player in that replay.
Now having re-entered for the second round, on the back of a 1-1 draw away at Concord Rangers last weekend thanks to Charlie Hester-Cook's goal to move ninth in the Isthmian League Premier Division with games in hand on all sides around them, Horsham will turn their focus back to FA Cup action on Saturday and aim to pull off a major upset in another trip to league opposition.
Sutton United FA Cup form:
W
Sutton United form (all competitions):
W
D
D
L
D
D
Horsham FA Cup form:
D
L
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Team News
Matt Gray fielded a full-strength Sutton United starting XI for their first-round tie against Fylde last month, and we should see the same on Saturday with an unchanged starting XI from the recent draw with Crewe Alexandra anticipated in a 4-4-2 shape.
Harry Smith will continue to lead the line, having netted 10 goals in 20 appearances in all competitions so far this term including both of the goals in their first-round triumph, with Lee Angol again likely to join him while Omari Patrick will fight to come in and provide further threat on the wing after Josh Coley and Harry Beautyman were preferred out wide on Tuesday.
Mainstays Craig Clay and Christian N'Guessan should again partner up in the engine room, while Louis John and Omar Sowumni will likely stay in at the heart of the back four if Ben Goodliffe remains sidelined.
Shamir Fenelon has been a key man in attack for Horsham in this season's FA Cup campaign, but he missed the weekend's meeting with Concord Rangers and could again be absent on Saturday.
James Hammond, who also scored in their 3-3 draw at Oakwell, was another absentee last time out, meaning attacking responsibility could fall on Daniel Ajakaiye and Charlie Hester-Cook, who comes into the cup tie on the back of a goal in that 1-1 draw.
Elsewhere, usual midfielder Jack Brivio could again join Jack Strange at the heart of the back four, while Doug Tuck, Danny Barker and Tom Kavanagh are all fighting to feature in the engine room.
Sutton United possible starting lineup:
Arnold; Jackson, Sowumni, John, Kizzi; Patrick, Clay, N'Guessan, Beautyman; Angol, Smith
Horsham possible starting lineup:
Carey; Price, Strange, Brivio, Sparks; Kavanagh, Tuck, Barker; Meekums, Ajakaiye, Hester-Cook