Arsenal will be missing Kieran Gibbs, Per Mertesacker (both knee), Santi Cazorla (ankle) and Francis Coquelin (hamstring).
Arsene Wenger says he will also rest goalkeeper Petr Cech, defender Laurent Koscielny and forward Alexis Sanchez.
Defender Marnick Vermijl (groin) is a doubt for Preston, who are without Jermaine Beckford (suspension).
Midfielders Aiden McGeady and Paul Gallagher could start after continuing their returns from injury.
Gunners boss Wenger insists the FA Cup is a "big priority" for Arsenal this season and has said he will only make a couple of changes to his strongest side.
"We know as well that after a congested Christmas period that the third round is always a tricky game," he said.