The Blues returned to winning ways against promotion-chasing Rotherham on Tuesday, running out 3-0 winners at Fratton Park.
But the victory was marred by injuries to three key men, with Marcus Harness (knee), Michael Jacobs (hamstring) and Louis Thompson (hand) all requiring treatment.
Cowley revealed after the triumph that the trio would miss the tie against the Imps, but has since admitted all three will face late fitness tests to determine their availability.
Pompey already have Denver Hume on the sidelines with a back problem, while Reeco Hackett (knee) and Keiron Freeman (ankle) are both set to remain out for the rest of the season.
With the Blues back in action, here’s how we predict the Fratton Park outfit to line-up against Michael Appleton’s side.
Cowley revealed after the triumph that the trio would miss the tie against the Imps, but has since admitted all three will face late fitness tests to determine their availability.
5. RWB: Mahlon Romeo
With injuries affecting a number of Blues players, expect Cowley to return to playing with wing-backs - meaning Romeo could find himself coming back into the starting XI. Photo: The News
6. CM: Joe Morrell
Put in another of his impressive under-the-radar performances against Rotherham and was involved in the third goal on Tuesday night. Photo: JPIMedia
7. CM: Shaun Williams
The Irishman replaced Louis Thompson on Tuesday but with Cowley confirming the 27-year-old isn't fit enough to start against Lincoln on Friday, it paves a way for the former Millwall man to return to the starting line-up. Photo: JPIMedia
8. LWB - Connor Ogilvie
With Denver Hume remaining on the sidelines with a back injury, the ever-reliable Ogilvie will continue down the left flank on Friday. Photo: JPIMedia