Tau was recalled from his loan spell in Belgium this week and Albion head coach Graham Potter must decide whether to use the South Africa international from the start or from the bench.
Brighton have a few injury concerns ahead of the match with Tariq Lamptey (hamstring), Aaron Connolly (hamstring), Danny Welbeck (knee), Steven Alzate (illness) and Adam Lallana (illness) all likely to miss out.
Potter could also hand opportunities for the likes of Alexis Mac Allister and Ali Jahanbakhsh.
Scroll down and click through to see who could start for Albion at Rodney Parade.
1. Jason Steele
Experienced and reliable No 2. Played well in the Carabao and expected to take his place between the sticks at Rodney Parade ahead of Maty Ryan and Robert Sanchez
2. Joel Veltman
Proved a reliable member of Graham Potter's squad since his arrival from Ajax. Expected to start on the right side of Albion's defence today
3. Ben White
Had a productive season long loan at Newport which played a huge role in his development. Michael Flynn described him as Newport's' best ever loan signing'. Set to feature at the heart of Brighton's defence today
4. Dan Burn
Had a tough time against Wolves last time out and will look to return to form in the Cup against Newport. I expect to see him on the left of the central defensive paring today