The Azzurri squad list for Thursday’s play-off in Bergamo.Who will face Northern Ireland? Italy manager Gennaro Gattuso sought to clarify matters this morning during the Azzurri’s first press conference, particularly regarding the most challenging issues ahead of Thursday evening’s clash at the New Balance Arena in Bergamo against Michael O’Neill’s side in the play-off semi-final – a match that could mark the first step towards qualification for the World Cup in Canada, the United States and Mexico. Several selection dilemmas remain unresolved, particularly in defence. Above all, the team must decide how to approach a potential two-legged tie: whether to risk players who are not at their best straight away, given that there might be no ‘tomorrow’ if they fail to beat Northern Ireland, or to consider resting them now with a view to a possible final against Wales or Bosnia and Herzegovina. The manager himself stated: “We’ll approach the first match one way, and the second another. The decisions have been made on this basis.”Let’s take a look, then, at the line-up for the first match:There is little doubt about it: the starting goalkeeper will undoubtedly be captain Gianluigi Donnarumma.This is by far the most critical area, given the presence of several very delicate situations: Gattuso has explicitly confirmed that Alessandro Bastoni is unlikely to feature, having missed Inter’s matches against Atalanta and Fiorentina. This is quite a problem, given that he is a mainstay of the Azzurri, especially as the other defenders are not in the best of shape either: Mancini is suffering from fatigue but nothing serious, whilst Calafiori picked up a knock during the League Cup final between Arsenal and Manchester City but will be available as normal. It is highly likely that the back three will consist of either Gatti or Mancini, should he recover, Buongiorno and the Gunners’ defender himself.In midfield, there are doubts surrounding Sandro Tonali. The Newcastle midfielder was not selected by Howe for the derby against Sunderland after coming off the pitch battered and bruised at Barcelona’s Camp Nou in the Champions League: he too will be assessed carefully, given the potential for a double-header. Politano and Dimarco will start on the flanks, with Locatelli in the centre and Barella alongside him. On the other side, should Tonali be unable to make it, Frattesi is ready to step in.Add GOAL.com as a preferred source on Google to see more of our reportingGianluca Scamacca has remained at the training camp but is feeling unwell and will not feature in the match. Gattuso will rely on the tried-and-tested partnership of Kean and Retegui, with Pio Esposito raring to go and ready to come off the bench.