Everton play their penultimate friendly tonight and Roberto Martinez will be looking to give Muhamed Besic and Ross Barkley more game time tonight, but Seamus Coleman and Luke Garbutt are out due to injury.
Darron Gibson was thought to be ready for a game tonight, but that may be put on hold until Sunday's trip to Germany when Everton take on SC Paderborn.
Still missing are Lukaku and Mirallas, who have only just returned to training and Arone Kone and Bryan Oviedo who are still working on their fitness.
Roberto said: "We expect Ross and Mo to play a bigger part in this game and the same with every other playe. Some of the players will start looking at the 90-minute mark and others will just try to increase the intensity during the time they are on the pitch.
"With Darron Gibson it's very much a case of giving him the right amount of work from now until the start of the season.
"If he's not involved against Celta Vigo, he'll be involved against Paderborn at the weekend, so it's not a real issue.
"Seamus Coleman and Luke Garbutt are different. They are recovering from soft tissue problems and I wouldn't expect either of them to be fit for the next two games.
"Obviously fitness still plays a big part because none of the players have been playing consistently for 90 minutes and it's a good opportunity to get a good physical exercise out of it.
"But, in terms of the tactical aspects and the way that we want to try different things, it's also an invaluable experience."
Everton Squad: Howard, Hibbert, Jagielka, Alcaraz, Baines, McGeady, Osman, Barry, Pienaar, Barkley, Naismith, Robles, Browning, Stones, Distin, Duffy, McCarthy,
Besic, Kennedy, Long, McAleny, Hope.
Tickets for Everton's friendly against Celta Vigo at Prenton Park on Wednesday are still available from the Goodison Park box office until 4.00pm today.
You can pay cash at the turnstiles at Tranmere tonight.