Rooney, 31, became United's all-time record goalscorer at the weekend.
Manchester United could be 14 points behind Chelsea after the end of the day.
Ibrahimovic has scored 19 goals in 29 appearances for United this season.
Cristiano Ronaldo and Lionel Messi once again refused to vote for each other.
Bastian Schweinsteiger may also feature as Jose Mourinho is ready to rotate his squad.
Will the New Year window assist Ronald Koeman arrest a worrying start to the season?
Rooney last featured in United's 2-0 win over West Bromwich Albion on 17 December.
United face Middlesbrough in the next league clash on New Year's Eve.
Manchester United boss does not want an ankle injury to halt the Armenian's recent evolution.
Valencia, Darmian and Carrick have been rested ahead of the Premier League clash.
Captain missed weekend draw with Everton due to suspension.
Eric Bailly and Chris Smalling are still not available for selection.
New Three Lions boss signed four-year contract on Wednesday.
Rooney is one short of Sir Bobby Charlton's all-time United record of 249 goals.
Year-end world number one planning quiet dinner to mark victory at ATP World Tour Finals.
Manchester United captain accuses press of treating him with 'a lack of respect'.
Nadal is expected to return to tennis at the Mubadala World Tennis Championships in December.
The Manchester United duo have trained as normal this week.
United could be without their entire first-choice back four.
Jurgen Klopp says England international's injury is 'not serious', but his fitness is yet to be determined.
The 31-year-old was pictured at a late-night party at England's team hotel while on international duty.
Rooney has started only one game in the last six for Manchester United