The Bees have yet to play in 2010 thanks to the recent spate of bad weather but manager Ian Hendon could hand the former Republic of Ireland international a recall as he looks for a first win since November.
Breen has been out since injuring his knee in that win over Darlington but is back in training and could resume his partnership with Ismail Yakubu in central defence.
Midfielder Dean Sinclair will definitely miss out. He was sent-off in the Bees` last game against Northampton and has returned to parent club Charlton, while winger Yannick Bolasie has also left Underhill to return to Plymouth.
Fellow loanees Craig McAllister and Calum Butcher have also gone back to Exeter and Tottenham respectively to leave Hendon short of numbers.
Midfielder Nicky Deverdics will miss out after he went over on his ankle in training last week but Lee Sawyer could be given a debut after he signed a short-term deal on Thursday.
Paul Connor is expected to be named in the Lincoln squad.
The striker has been sidelined by a knee injury for over four months but is fit again and could even lead the line from the start at Underhill.
Manager Chris Sutton will be without defenders Joe Heath and Eric Lichaj, midfielders Anthony Pulis and Sergio Torres and winger Khano Smith after they returned to their parent clubs following loan spells at Sincil Bank.
However, defender Nathan Baker, midfielder Chris Herd and striker Delroy Facey remain available after extending their loans.
Joe Anderson, Matthew Saunders and Michael Uwezu are in line for league debuts after joining the club from Fulham. The trio made their first appearances for Sutton`s side in the FA Cup defeat at Bolton at the start of the month.
Clark Keltie, who has signed a loan-deal until the rest of the season from Rochdale, will go straight into the squad to face Barnet. The former Darlington man will take the number 23 squad shirt, which was recently vacated by Anthony Pulis.
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