The two teams are set to face each other just one week after Arsenal came from a goal behind to win their Premier League clash at the Stadium of Light.
Meanwhile, the Gunners were hammered 4-0 by Milan in the Champions League last 16 stage and they could find it hard to regroup before this FA Cup 5th round tie.
If Sunderland score first but fail to win, Paddy Power will refund all losing 1st/last goalscorer, correct score and scorecast singles.