The Latics travel to the Etihad Stadium for their third game in six days and Coyle admits he has been left with little choice but to shuffle his pack.
"If you were going to equate it to poker, we've not been dealt a great hand," said Coyle, whose side drew 0-0 with Zulte Waregem in the Europa League on Thursday before defeating Ipswich 2-0 in the Championship on Sunday.
"But that's been dictated by television and we're not exactly thrilled about it, but we need to get on with it.
"Any game I enter into, I want to win but we're playing against an elite club, not only in English football but in European football, one of the favourites for the Champions League, never mind the Premier League, and we're asked to go there after one day's rest and try and win that cup tie.
"There's no mistaking I will make numerous changes for that game on Tuesday night."
Wigan have played the last two games without a recognised striker and their options were depleted further when Callum McManaman aggravated a previous ankle injury against Ipswich.
Coyle confirmed that with Shaun Maloney, Grant Holt and Marc-Antoine Fortune still not fit enough to return on Tuesday, so Wigan will boast a youthful side which could feature the likes of goalkeeper Lee Nicholls, midfielder Adam Buxton and forward Nouha Dicko.
"If that means some of the kids making their debuts then so be it," said Coyle.
"I know we've got good players at the football club and it'll be a fantastic opportunity for them."