Jacob Murphy and Javier Manquillo could both make their Magpies debuts at Deepdale (3pm kick-off), where Benitez has taken a squad of 22 for United's second outing of pre-season.
Rob Elliot starts in goal, with Chancel Mbemba, Grant Hanley, Florian Lejeune and Paul Dummett making up the back four.
Ghanaian international Christian Atsu will line up on the right-hand side of midfield, with Jonjo Shelvey partnering Mohamed Diame in the middle of the park and Rolando Aarons wide on the left.
And Siem de Jong will occupy the number ten role behind a lone frontman, with Aleksandar Mitrovic - who scored four goals in total against North End last season - leading the line.
Karl Darlow and Freddie Woodman are the two goalkeepers on the bench, with Manquillo, Ciaran Clark and DeAndre Yedlin providing defensive reinforcements.
Benitez has two more central midfield options at his disposal, with Jack Colback and Isaac Hayden named among the substitutes, while wingers Murphy and youngster Callum Roberts could also be called on.
And Ayoze Perez and Dwight Gayle complete this list of players available to Benitez.
Newcastle United (4-4-1-1): Rob Elliot; Chancel Mbemba, Grant Hanley, Florian Lejeune, Paul Dummett; Christian Atsu, Jonjo Shelvey, Mohamed Diame, Rolando Aarons; Siem de Jong; Aleksandar Mitrovic.
Substitutes: Karl Darlow, Freddie Woodman, DeAndre Yedlin, Javier Manquillo, Ciaran Clark, Isaac Hayden, Jack Colback, Jacob Murphy, Callum Roberts, Ayoze Perez, Dwight Gayle.