The winger, who has signed on loan from Spurs until the end of the season, impressed Sean Dyche in training this week and the Clarets boss has confirmed Nkoudou will feature in some capacity as they aim to get back to winning ways.
Scott Arfield remains a doubt with a minor hamstring strain, while the trip will also come too soon for defender Stephen Ward (knee) and Chris Wood (leg).
Provisional squad: Pope, Bardsley, Tarkowski, Mee, Taylor, Gudmundsson, Cork, Defour, Hendrick, Nkoudou, Barnes, Wells, Vokes, Lindegaard, Lowton, Westwood, Walters, Long, Marney.
Colchester will hand late fitness tests to Ryan Jackson and Brandon Comley prior to their clash with Yeovil.
Arsenal secured their place in the quarter-finals of the Europa League following their 3-1 defeat of AC Milan at the Emirates Stadium on Thursday.
Danny Welbeck scored twice against AC Milan to toast his England recall by sending Arsenal into the last eight of the Europa League.