The La Liga side are first up in what is a double-header at St James’ Park. French side Stade Brestois are the visitors on Saturday (kick-off 1pm) after Newcastle Women take on AC Milan at 1pm.
As a result, Howe is set to field two different starting XIs. So far in pre-season, United have faced SpVgg Unterhaching, Hull City, Urawa Red Diamonds and Yokohama F.Marinos.
“We do believe in trying to give people as close to 90 minutes as we can a week before the season starts, and the only way to do that is to have two games because you have a squad and numbers wise it’s the way it works.
“But this year, it’s slightly different as we have players coming back at different stages so we have to manage the minutes well but also the majority of the players have to be ready to play 90 minutes against Southampton in a week’s time so it is an important weekend for us.”
Nick Pope starts in goal behind a back four of Tino Livramento, Emil Krafth, Dan Burn and Lewis Hall. Jamie Miley - who makes his first senior St James’ Park appearance - joins Joelinton and Sean Longstaff in the midfield.
In attack, Anthony Gordon makes his first start since returning from his extended break on Monday alongside Alexander Isak and Jacob Murphy.
Among the players not involved, and set to play against Stade Brest, are Kieran Trippier, Fabian Schar, Harvey Barnes, Miguel Almiron, Lloyd Kelly, Joe Willock, Bruno Guimaraes, Odysseas Vlachodimos and new signing Will Osula.
Here’s Newcastle United’s starting XI and subs versus Girona - and and the player that are absent.
1. GK: Nick Pope
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2. RB: Tino Livramento
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3. CB: Emil Krafth
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4. CB: Dan Burn
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