The Pilgrims will head to the Skuna Stadium for their first involvement in the FA Trophy since being eliminated by Wrexham at last season's first round stage.
With a prestigious Emirates FA Cup trip to Rochdale to follow next weekend, United boss Craig Elliott could make changes to his side.
Six players are definitely sidelined, with Demeaco Duhaney and Martyn Woolford suspended, Simon Ainge and Alex Penny injured and Tom Clare and Karl Byrne cup-tied.
The likes of Jay Rollins, Jake Wright and Shaun Tuton could all feature having stepped off the bench in Tuesday's 2-0 National League North victory over Blyth Spartans.
Defender Ashley Jackson will be hoping to retain his place after helping the Pilgrims to a valuable clean sheet on Tuesday evening.
Atherton are currently 18th in the BetVictor Northern Premier League, with 12 points to their credit from 14 matches so far. In FA Trophy action, Collieries have disposed of Scarborough Athletic and Morpeth Town in previous rounds.
Should Saturday's match end all-square after 90 minutes, the replay will be staged at The Jakemans Stadium on Tuesday (kick-off 7.45pm).
Saturday's match referee is Matt Corlett, who last took charge of the Pilgrims at Brackley Town in April — sending off Ben Davies in the process.
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BUSA COACH DEPARTURE: 10.15am.
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