Oxford defender Michael Duberry could make his first-team return after a lengthy injury lay-off.
The experienced centre-back has not played this campaign after suffering a serious neck injury at the end of last season, but has made good progress in recent weeks and is now back in full training.
U's boss Chris Wilder told the club's official website: "Michael has done very well and is in contention on Tuesday. Having someone of his strength and experience in and around the place is a big lift.
"He is a big character and a big player for us and it is excellent news to have him back."
Wilder will once again be without suspended midfielder Simon Heslop, who will serve the second game of a three-match ban.
Accrington will be without Marcus Carver for the midweek tie.
Carver came off the bench to make his first League Two appearance of the season during Saturday's 2-0 defeat to Wycombe but the 19-year-old forward will not travel to the Kassam Stadium having played for Marine in an earlier round while on loan with the Evo-Stick League Northern Premier League outfit.
Stanley boss Leam Richardson hopes to have his options boosted up front by player-coach James Beattie.
Former England international Beattie has not played since scoring in the original tie at the Crown Ground more than a fortnight ago.
The 34-year-old is back in training despite a heavy knock but remains a major doubt.
With no other injury concerns, Richardson could ring the changes after expressing clear frustration in the aftermath of the Wycombe defeat that stretched his side's winless run to five games in all competitions.