Imps fans will be hoping for scenes similar to those when they ended The Mackems' promotion aspirations in last season's play-offs, but know they have a tall order on their hands with Sunderland sitting in second place in the League One table with only a 98th-minute Wycombe Wanderers equaliser preventing Lee Johnson's men from overtaking Rotherham United at the head of the table on Saturday.
Lancashire based official Jeremy Simpson will take charge of tomorrow evening's action. The 46-year-old has been part of the national referee list since 2012 and has also experienced running the line in the Premier League, Champions League and international fixtures.
Midfielder Corry Evans is a doubt for Lincoln's visit after his participation in Saturday's 3-3 draw with Wycombe ended prematurely with the former Manchester United man leaving the field on a stretcher following a head injury. If he does miss out, the 31-year-old Northern Irishman will become the latest name on Sunderland's growing list of absentees which already includes the likes of Aiden McGeady and Luke O'Nien.
Lincoln's central defensive options are almost at their limit following an injury to Lewis Montsma in the win over Oxford United to add to long-term absentees Adam Jackson and Joe Walsh. To combat the issues and add an extra option, City boss Michael Appleton is expected to recall Max Melbourne from his loan at League Two side Stevenage. Imps captain Liam Bridcutt is also expected to miss the trip to his former club following a suspected calf injury during preparations for last weekend's game.
What the managers have said
"They're an outstanding team, they are the benchmark that we need to get to in the coming years."
The Imps manager was also full of praise for Sunderland's striker Ross Stewart, talking about the Scotsman Appleton continued:
"He's a big physical presence but he's got soft feet as well for his size. The third goal he scored on Saturday typified his game."
Sunderland: Patterson (GK), Hume, Flanagan, Doyle, Cirkin, Winchester, Neil, Embleton, Gooch, Pritchard, Stewart.
Lincoln City: Griffiths (GK), Eyoma, Sorensen, Poole, Bramall, Fiorini, McGrandles, Bishop, Whittaker, Maguire, Scully.
Ones to watch
Sunderland will once again be looking towards Ross Stewart to spearhead their attack. The 25-year-old Scottish forward added another two in the weekend draw at Wycombe to take his tally to an impressive 17 from his 25 first-team outings this season.
Swansea City loanee Morgan Whittaker made an eye-catching start to life in the red and white of Lincoln by notching the winner against Oxford on Saturday as well as picking up the man of the match accolade.
The historical form book suggests that Sunderland hold the advantage over Lincoln as you have to go as far back as December 1959 to find a victory for The Imps at Sunderland when they came away from Roker Park with a 4-2 win.
This is the first meeting at the Stadium of Light since Lincoln dramatically booked their place in the League One play-off final in May 2021. Despite losing the second leg 2-1 they were able to progress to Wembley after winning the first leg 2-0 at Sincil Bank.
In the only other meeting between the two clubs this season, Sunderland came away from Sincil Bank 2-1 winners in the Papa John's Trophy in early October.
Where to watch the match on TV
Unfortunately, the game hasn't been selected for a live TV broadcast but if you can't make it then fans are able to stream the action using the EFL's iFollow service by purchasing a video match pass for just £10. You can check the official websites of both clubs with regards to availability.