Alex Neil is expected to make several changes to freshen up his starting XI and provide game time for other members of his squad.
Sunderland have started games with a back three and wing-backs for their opening two Championship fixtures, and may do so again to match the Owls up.
Neil will then prepare his side for Saturday’s league game against QPR at the Stadium of Light.
Here’s the Sunderland side we think could start at Hillsborough:
1. GK: Alex Bass
The 24-year-old has signed a three-year deal at Sunderland after joining the Black Cats from Portsmouth. He'll be hoping to challenge Anthony Patterson this season. Photo: Martin Swinney
2. RWB: Trai Hume
Hume produced some promising performances in pre-season and looks like he'll be given more game time in the first team, after making just three senior appearances last season. Photo: Frank Reid
3. CB: Carl Winchester
Neil has said he sees Winchester as a right-sided defender and the Northern Irishman predominantly played in a back three at the end of last season. Photo: Frank Reid
4. CB: Bailey Wright
After starting every match under Neil last season, the Australian centre-back has been left out of the starting XI against Coventry and Bristol City. Photo: Frank Reid