Kane has not played since the quarter-final first leg against Manchester City in early April when he suffered a “significant” ankle ligament injury.
The England captain has declared himself fit for the showpiece clash with Liverpool and trained without problem at the Wanda Metropolitano Stadium in Madrid on Friday night.
Kane would likely replace Lucas Moura – the hat-trick hero of Amsterdam – if he was to start and Pochettino is preparing himself for a “painful” decision.
“We have one training session now and then we’re going to decide,” Pochettino said.
“It’s normal that you are asking me, it’s not easy, it is not going to be easy to make that decision tomorrow.
“But it was difficult the last game that we played, the semi-finals, the quarter-finals, the last 16.
“Every single game we need to take a decision. Tomorrow is going to be another decision, a decision when we have all the information and we know every single detail, we are going to take the best decision to win.”
Pochettino believes it is a team game and has even insisted with UEFA that his entire 23-man matchday squad will go on to the pitch before kick-off to have their photo taken.
“It is so painful when this type of game arrives and you can only use 11 players from the beginning,” he added. “That is the most painful situation.
“I proposed a few weeks ago to try and get the whole squad to take a picture together – I think UEFA has listened.
“Tomorrow both teams are going to have the possibility for the whole squad to be on the game to take a picture.”