It will be the first time Gateshead have played the former league side and Luton are the strong favourites for promotion.
Luton, of course, were relegated from League Two last season after a hefty 30 point deduction at the start of last season.
Gateshead will be hoping to bounce back from their dismal opening day defeat at home to Histon, and it looks like there will be at least one change to the starting line-up.
Jamie Harwood looks set to replace the unavailable Martin Brittain on the right wing. Graeme Armstrong and Stephen Richardson though will be hoping to push Darren Forsyth or Michael Mackay onto the bench.
Gateshead Squad to face Luton Town: Provett, Farman, Baxter, Pelonde, Robinson, Cave, Curtis, Jones, Swailes, Harwood, Phillips, Turnbull, Gate, Asherl, Forsyth, Mackay, Armstrong, Richardson and Francis.