La Blaugrana have already secured their place in the last 16, with top spot in Group G set to be confirmed if they avoid heavy defeat against the defending Italian champions at the Camp Nou.
Koeman rested the bulk of his first team stars in their last two European games, but according to reports from Mundo Deportivo, he could make even more alterations against Andrea Pirlo’s side.
Neto is certain to replace Marc Ter Stegen in goal, with Ronaldo Araujo and Junior Firpo in for Clement Lenglet and Jordi Alba, with Sergino Dest and Oscar Mingueza keeping their places.
Frenkie De Jong is also expected to stay in the starting XI, following the 2-1 weekend defeat against Cadiz, but Miralem Pjanic will replace Sergio Busquets.
Lionel Messi will be rested once again, with Ousmane Dembele and Ansu Fati both sidelined through injury.
Antoine Griezmann and Martin Braithwaite are in line to rotate back into the team, with Philippe Coutinho, Trincao, Carles Alena and Konrad De La Fuente battling for the two remaining starting spots.