The Ivorian striker replaces the Spaniard up front for the Blues, while Brad Friedel's Italian understudy faces his former club and Ledley King is passed fit to play
David Luiz and Ashley Cole also return for the Blues, with Gary Cahill and Ryan Bertrand making way from the side held to a 1-1 draw by Fulham on Monday.
For Spurs, Carlo Cudicini continues as Harry Redknapp's first choice between the sticks for the FA Cup, facing the club he spent nine years at before departing for White Hart Lane in 2009.
Skipper Ledley King, Rafael van der Vaart and Emmanuel Adebayor also return to bolster a Spurs side which suffered a shock 2-1 home defeat to Norwich on Monday.
Tottenham: Cudicini; Walker, Gallas, King, Assou-Ekotto; Lennon, Parker, Modric, Bale; Van der Vaart; Adebayor.
Subs: Friedel, Nelsen, Rose, Giovani, Livermore, Sandro, Defoe.
Chelsea: Cech; Bosingwa, Luiz, Terry, Cole; Mikel, Lampard; Ramires, Mata, Kalou; Drogba.
Subs: Turnbull, Cahill, Essien, Meireles, Malouda, Sturridge, Torres.