The on-loan Middlesbrough defender has sustained a minor knock to his thigh and is rated as doubtful.
"He's just carrying a knock on his thigh so there's not a great deal we can do," Rovers boss Ronnie Moore said.
"But we'll see how he is. Hopefully he'll be fit for us and he'll be a big miss for us if he's not."
Ash Taylor is in contention to fill the void if Gibson misses out as is West Brom youngster Donervon Daniel, who could be handed a senior debut after moving to Prenton Park on loan last week.
Fellow loanees Liam Palmer and Jake Cassidy have been made unavailable by Sheffield Wednesday and Wolves, their respective parent clubs.
Cassidy's fellow forward Jean-Louis Akpa Akpro (broken metatarsal) remains sidelined.
Chesterfield boss Paul Cook will be forced to make a couple of changes to his starting line-up against former club Tranmere.
On-loan midfielder Chris Atkinson has returned to parent club Huddersfield while striker Brennan Dickenson, on loan from Brighton, is ineligible to play in the second round tie.
Craig Clay and the fit-again Mark Randall (shin) will battle it out to replace Atkinson while either Jack Lester or Luis Boa Morte, an Arsenal player when they won the FA Cup in 1998, will come in for Dickenson.
Cook, who played for Tranmere between February 1996 and October 1997, will also need to make a change on the bench as on-loan midfielder James O'Shea played, and scored, in the previous round for MK Dons.