The Imps are second to Hull City only on goal difference, and can go top on Friday night with a win at Priestfield. Gillingham, meanwhile, will still have one eye on the play-off spots, and are unbeaten in four.
Here is our preview of the match.
New Gillingham loanee James Morton could make his debut on Friday, but is expected to start from the bench.
Longer-term absentees are Chris Maghoma, Dominic Samuel and Henry Woods.
Lincoln are likely to revert back to a more regular starting XI following their EFL Trophy game in midweek.
Manager Michael Appleton made five changes to his side for Tuesday’s victory in Hull, introducing Lewis Montsma, James Jones, Remy Howarth, Harry Anderson and Anthony Scully. The likes of Liam Bridcutt and Tom Hopper, however, are expected to return to the starting XI for the trip to Gillingham.
Gillingham (potential 4-2-3–1): Bonham - Jackson, Cundy, Tucker, Ogilvie - Slattery, Dempsey - Graham, Lee, MacDonald - Oliver.
Lincoln (potential 4-3-3): Palmer - Eyoma, Jackson, Walsh, Edun - McGrandles, Bridcutt, Grant - Johnson, Hopper, Rogers.
Gillingham are unbeaten in four games, and most recently drew 2-2 with Sunderland at the Stadium of Light thanks to a late Jordan Graham effort.
Lincoln have suffered just one defeat in their last nine games, which was their last league game, when they lost 1-0 against Doncaster Rovers.
Last time out, the Imps beat Hull City - 4-3 on penalties in the quarterfinals of the EFL Trophy following a 1-1 draw in normal time.
City are second in League One, level on points with leaders Hull City, albeit with a game in hand.
Ones to watch
Jordan Graham is one to watch for Gillingham. The Gills fought off hard interest for their star man in the January transfer window, and he will be pivotal to Steve Evans' side for the rest the season.
The winger has seven goals and four assists to his name from 19 League One appearances this season, and scored the late equaliser against Sunderland on Saturday.
The teams are yet to meet this season, but last year’s equivalent was won 1-0 by Gillingham thanks to a strike from Mikael Mandron.
In total, the two sides have crossed paths 48 times in their histories, with Gillingham winning 20 of them compared to Lincoln’s 16. There have also been 12 draws between the two.
How to watch
The game can be viewed on Sky Sports Main Event and Sky Sports Football, with both programmes beginning at 17:30 GMT.
Kick-off is scheduled for 18:00.