The Italian midfielder's ten-month ban from competitive football ended this week, meaning he is now free to feature for Howe's side - and could return to action at the City Ground as United bid to progress in the competition they reached the final of in 2022/23.
Tonali - who netted on his Premier League debut for the Magpies against Aston Villa after joining from AC Milan in the summer of 2023 - was one of a number of topics up for discussion when Howe spoke to the media ahead of the clash with Nuno Espirito Santo's men.
Here are some of the key talking points from Tuesday morning's media briefing:
On Tonali and his potential return against Forest…
"He will definitely be in the squad. He is fit, he just hasn't had the match (practice) - the most important thing with the game time. He has done everything else - he has worked incredibly hard to be on top of his fitness.
"I imagine (he will have) a range of emotions, a lot of excitement. When you have a long time out, you have a long time to analyse and reflect. Now it is just back to doing what he loves. It will be an incredible release for him.
"I want Sandro to come back and enjoy his football. He's really well liked by his teammates."
On his approach to the Carabao Cup…
"We will try and play a really strong team - we want to progress. We will make changes as well at the same time, because we have a squad that I think enables me to do so, while not weakening the quality - we saw the strength of our bench on Sunday, which made a huge difference.
"There are a lot of players eager to show what they can do. We are determined to do well - this competition has been good for us. Last year we were incredibly close to another semi-final."
On Wednesday night's opponents…
"(It's a) big challenge. They have started the season well, they have deserved the points they have got.
"I think you have seen a slow evolution under Nuno - a very effective counter-attacking style with a lot of pace in their team, and good physicality in their team. We are prepared for another difficult game.
"Both teams will want to progress in an important competition. We will have to do better in the details than we did at Bournemouth. There were some good things but there are things we still need to work on."
On the fitness of Callum Wilson…
"Callum is continuing his rehabilitation from injury - I am happy with his progress. He is working very hard, as he always does.
"We miss him, he adds a different dynamic. He is such an important character around the squad. We hope to get him back soon, but it won't be before the international break."
