The Reds travel to Stamford Bridge looking to bounce back from the Champions League loss to Paris Saint-Germain and book their place in the quarter-finals, but will have to do without the duo.
Lingard and Martial are expected to be sidelined for up to three weeks because of injury but Ole Gunnar Solskjaer is unfazed, pointing out he rested some key personnel in the previous round at Arsenal and still managed to win.
"We beat Arsenal in the last cup round without Anthony and without (Marcus) Rashford, now it's without Anthony and Jesse," he said.
"I'm sure we'll conjure up something."
Elsewhere, Solskjaer is set to make changes with teenager Tahith Chong possibly featuring in the side.
Alexis Sanchez hopes to start and Solskjaer believes the goals will flow for the Chilean once he breaks his drought.
"If he could just get that goal I'm sure that will release some of his confidence," he said. "That's what it's about when you go through periods that you don't perform up to your standard because we know there is a very, very good player there."