The fourth round encounter, with £5,250 in prize money up-for-grabs for the winning team, will see United making their second visit of the season to the GIS, following a 2-0 National League reversal in September.
United secured their progress to the fourth round with a 1-0 home win over Alvechurch, while Gateshead were 8-1 victors over Farsley Celtic, following an original postponement and subsequent abandonment.
Midfielder Jordan Richards will sit out the encounter due to a two-match suspension.
United's injury picture has not altered dramatically over recent days, with the same long-term absentees likely to be missing in the northeast.
Should the match remain level after 90 minutes, it will head straight to a penalty shootout.
LIVE COVERAGE
BBC Radio Lincolnshire full-match commentary, courtesy of Dale Storey and Christian James, is available.
X updates will be available via @bostonunited throughout the afternoon.
TICKETS
Tickets for away supporters can be purchased here.
KIT WATCH
United will be wearing their third kit of raspberry and rhodamine red.
PIC: Chris Bray.