Low has missed the Robins' last two games having taken a blow to his leg in training and will undergo a late fitness test to decide whether he is included in manager Mark Yates` matchday 18.
Striker Goulding remains out with ankle ligament damage but could return after Easter to play a part in Town`s final two games of the season.
The outlook is less promising for right-back Lowe, however, who is nursing a similar injury and will play no further part in the campaign.
Young forward Theo Lewis could get some minutes under his belt having impressed for the club`s reserves in midweek.
Source: PA
Source: PA