After Wimbledon’s pitch flooded the EFL Cup tie had to be postponed and moved to St. James's Park which will bring a much bigger crowd and potentially more money for both sides.
Howe spoke on his team selection and how seriously he will take the tie against the League Two opponents.
“I think we will see it as an opportunity to get game time for those that maybe haven't played. But in saying that we'll still pick a very strong team.
“And ultimately, of course, we need to pick a team that we think can take us through to the next round. This is a vitally important game, so our preparation will be the same as it would be for a Premier League game.
"We'll take it absolutely seriously.”
Will Osula made his Premier League debut against Fulham this season and has a very high chance of starting against Wimbledon as Howe looks to rotate his side.
“We're light in the centre forward area. I thought Anthony (Gordon) did really well on Saturday. I was really pleased with his commitment to the role. His endeavour to pressing I thought was incredible.
"And I think that gave us a really good route into the game in terms of our press and our intensity - going back to the level that it has been historically.
"We really like Will (Osula). I think he's settled in really well. He's training well behind the scenes; we're developing his game in lots of different areas. So yeah, I'll have to make a decision on the team.”