The England international has been restricted to just five City appearances in the past two months due to a persistent hamstring injury.
Milner has not featured at all since a 13-minute outing as substitute in the Premier League draw with Fulham on February 27.
However, he returned to training earlier this week and although the 25-year-old is still not fully fit, manager Roberto Mancini is willing to take the calculated gamble of having Milner on the bench as City look to overturn a two-goal first-leg deficit.
"James is not 100% but he has worked with us for the past week and probably he can go on the bench," said Mancini.
Source: PA
Source: PA