The hosts head into the match top of Group B having collected eight points from four games, while the visitors lie third on four points.
A draw will therefore be enough for the Qatar side to progress but coach boss Jorge Fossati is unlikely to be able to field a full strength side.
"We have many injury problems. We have a lot of our main players injured or nursing injuries but my team knows that we have to play like this (with depleted resources) because our target is to stay top of this group,” said the Uruguayan.
“Some of our players may not recover for matches this month and may only be seen next season. Majid (Siddiq) and (Ali) Afif have problems. Abdulla Koni is also injured so we will pray that he can play tomorrow.
"I said many times that this a tough group and to be on top of this group, one has to fight. That is what we will do.
“It is easy to think of a win and qualification but we know that Esteghlal are a tough side. We played out a draw against them (1-1 in Iran) but we were encouraged after that match.
"We will try to do a good job and win the match. We have confidence, although many of our players are injured.”
Esteghlal coach Parviz Mazloumi is confident his team can rise to the challenge and maintain their bid for a place in the knockout phase as they battle Pakhtakor and Al Nassr.
"They (Al Sadd) are a strong side,” he said.
“They play a fast game. Although both teams know each other's game, we will be looking assert ourselves in the match.
"We have seen their matches and we have a plan in place but I can't tell you anything more on that."
Captain Farhad Majidi added: "We have been training well for this match. We know that these Qatari clubs are better than the ones in the UAE but we will try our best against this good side."
Mazloumi revealed Mehdi Seyed Salehi is expected to miss the game due to injuries while Arash Borhani and Hanif Omranzadeh are suspended.
"But we will field a good side. We are not out yet. We are taking small steps and hope to win this match." The Esteghlal coach added.