The Swiss is well and truly back to his best this season having lifted the French Open, Wimbledon and regained his place on top of the world rankings.
There were suggestions the great man may have taken his eye of the ball after wife Mirka gave birth to twins at the end of July.
But consecutive straight set victories over Lleyton Hewitt, Andy Murray and Novak Djokovic en route to the Cincinnati Masters title in August would suggest otherwise.
American teenager Devin Britton has the unenviable task of squaring up against the defending champion in the first round.
And although the 18-year old reached the junior final at Flushing Meadows last year, Britton will need to play his best ever tennis in the Arshur Ashe Stadium if he wants to spend more than 90 minutes opposite the great man.
Home favourite Andy Roddick will also be in action on Monday against Germany's Bjorn Phau in the evening session in New York.
The American has also seen an upturn in his fortunes this year which saw him reach his third Wimbledon final in July and reach the final in Washington in early August.
And Roddick will be expected to go deep into the draw at Flushing Meadows, having won the tournament in 2003 and reached no worse than the quarter finals for seven of the past eight years.
Australian former champion Hewitt is a potential third round opponent for Federer and he kicks off his campaign against Brazil's Thiago Alves on Monday