The Black Cats secured their progress to the last eight with a 2-1 victory over Southampton at the Stadium of Light last night.
Poyet, who spent four years as a player at Stamford Bridge after joining from Real Zaragoza in 1997, said that there are no easy draws at this stage of the competition.
"In quarter-finals, you can't ask for any small team, you know you are going to get one of the big ones," Sky Sports News quotes the 45-year-old as saying.
"It's going to be special for me - an official game against Chelsea is always very special - so I am looking forward to seeing Jose [Mourinho] and company."
The match will take place on December 17.