The Parramatta Eels are set to field a virtually unrecognisable team for their final regular season game against the Penrith Panthers.

Coach Brad Arthur, speaking on SEN Radio has said that the club could rest "seven or eight" players from the contest.

“The plan is to rest probably seven or eight of them, and Gutho (Clint Gutherson) is one of them," Arthur said.

TOWNSVILLE, AUSTRALIA - MAY 18: Eels coach Brad Arthur speaks at the post match media conference at the end of the round 10 NRL match between the North Queensland Cowboys and the Parramatta Eels at 1300SMILES Stadium on May 18, 2019 in Townsville, Australia. (Photo by Ian Hitchcock/Getty Images)

“A lot of our boys have played every game and in the last couple of years, we’ve had a bit of momentum going into finals and it hasn’t really made a difference.

Arthur confirmed again that Gutherson wouldn't be playing, but didn't put it down to his injury.

“Gutho won’t be playing this week, and it’s not because of his injury – that’s made it more secure that he won’t play – but he definitely won’t play this week," Arthur said.

With Parramatta looking to rest plenty of players, attention turns to which players could sit out alongside Gutherson.

All of Gutherson, Shaun Lane and Isaiah Papali'i have made 23 out of 23 appearances for the Eels, while Nathan Brown (22), Junior Paulo (21), Oregon Kaufusi (20), Mitchell Moses (20) and Tom Opacic (20) have made more than 20 appearances for the blue and gold.

SYDNEY, AUSTRALIA - AUGUST 22: Nathan Brown of the Eels Is tackled during the round 23 NRL match between the Parramatta Eels and the Canterbury Bulldogs at Bankwest Stadium on August 22, 2019 in Sydney, Australia. (Photo by Mark Metcalfe/Getty Images)

Backup options like Ray Stone, Jakob Arthur and Wiremu Greig could be called on to come into the side, with Arthur confirming a key reason is to ensure everyone is ready to play if called upon in the finals.

“I feel like we’ve got a bit of momentum that we need, and now it’s giving the rest of our playing group a bit of footy under their belts in case we need them in the finals,” he added.

“Last year in our second final we had three blokes that hadn’t played in a couple of months had to come in once we had injuries.

“We’re going to make sure everyone in our squad gets a game out … that equals more competition for spots, and we’ve got a healthy roster of blokes who are ready when called upon."

The decision to rest so many players comes despite the Eels still being in contention for a spot in the top four. They would, however, need the Manly Sea Eagles to lose to the North Queensland Cowboys, given a for and against difference of 81 exists between the two teams.

The Parramatta team will be named at 4pm on Tuesday afternoon for Friday night's clash.