AC Milan take on Tottenham in the International Champions Cup on Wednesday 1 August at the US Bank Stadium, Minneapolis at 01:30 BST.
The Italian giants lost 9-8 on penalties to Manchester United in their last friendly encounter.
The Milan based side will have Turkey international Hakan Calhanoglu available again versus Spurs.
Calhanoglu played the full 90 minutes against United but Borini is also available incase head coach Gattuso decides to rest him.
Andre Silva could find himself playing as he is in need of match fitness after struggling for playing time at the World Cup for Portugal.
Tottenham manager Mauricio Pochettino has a serious headache heading into the game with seven central midfielders injured or unavailable.
Eric Dier and Mousa Dembele have not yet rejoined training after the World Cup, whilst Harry Winks is injured, too as is Sissoko and Wanyama is out.
Spurs will not have the England international’s who participated at the World Cup available either.
Nine of the Tottenham first team in total made the World Cup semi-final and will not be available.
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Tottenham vs AC Milan – Probable Lineups
Tottenham: Vorm, Walker-Peters, Davies, Sanchez, Aurier, Eriksen, Amos, Son, Lamela, Lucas, Llorente
AC Milan: Donnarumma, Rodriguez, Bonucci, Musacchio, Abate, Locatelli, Antonelli, Kessie, Calhanoglu, Andre Silva, Suso