Lincoln welcome back Paul Green and Adam Watts who missed he end of last season through injury.
Manager Chris Sutton could hand debuts to a host of new players, including Jamie Clapham and Delroy Facey.
Lincoln City manager Chris Sutton told BBC Lincolnshire: "I don't think you can read too much into pre-season results, now is the time we start being judged. The players are ready, we're ready as a club and we'll see what happens.
"I'm not one to shout my mouth off and say we'll do this and that but we've prepared as well as we could have done and what's going to be key for us is playing to a consistently high level.
"Rotherham are one of the favourites for automatic promotion and I don't think anyone fancies us this season so in that respect we can go there and play with a certain freedom and it's a good start for us."
Source: BBC Sport
Source: BBC Sport