Lee Johnson made two changes to the side that started the weekend win against Doncaster Rovers.
On-loan Wolves centre-back Dion Sanderson missed out because he is cup-tied, while Conor McLaughlin dropped to the bench.
That meant a reshuffle for the Black Cats, with Max Power and Luke O’Nien dropping back from midfield into defence, with the former taking over from McLaughlin and the latter replacing Sanderson.
And Grant Leadbitter and youngster Dan Neil came into the side to fill the slots Power and O’Nien had vacated in midfield.
Johnson also included U23 centre-back Patrick Almond on the bench, with the academy product having previously been an unused substitute at Fleetwood in the group stage of this competition in November.
Lincoln City boss Michael Appleton made five changes to the side that drew at home to Accrington Stanley on Sunday.
He handed a debut to new signing Max Sanders, and brought in Timothy Eyoma, Adam Jackson, Tayo Edun, and Anthony Scully, with Regan Poole, Cohen Bramall, Joe Walsh, James Jones, and Morgan Rogers making way.
You can follow all the action from tonight's game in our live blog here.
SAFC XI: Burge, Power, Wright, O'Nien, McFadzean, Scowen, Leadbitter, Gooch, Neil, McGeady, Wyke
Subs: Matthews, McLaughlin, Maguire, O'Brien, Diamond, Jones, Almond
