Palmeiras claim they have in the past failed to agree a deal to sign Tottenham Hotspur goalkeeper Heurelho Gomes due to his wage demands.
The Brazilian has not played for Spurs since a Europa League outing in November 2011 after falling behind Brad Friedel and new No.1 Hugo Lloris.
And Palmeiras president Arnaldo Tirone has revealed his club were given the chance to sign Gomes before failing to meet the 31-year-old's salary.
Tirone told Lancenet: "Gomes was offered to us but the negotiations didn't work out. His salary is very high."
And Palmeiras say the situation with Gomes is a repeat of when they had the chance to sign Julio Cesar from Inter Milan before his move to Queens Park Rangers.
"It's similar to what happened regarding Julio Cesar," said Tirone.
Captain Zander Diamond will return to the Burton team.
Despite keeping a clean sheet in the FA Cup win over Crewe last weekend, a defensive change is inevitable in order to accommodate Diamond who was suspended for the second-round tie at Gresty Road.
Fellow centre-half Nathan Stanton is also available again after returning to training following the bout of sickness that forced him to miss out against Alex.
Billy Kee may have forced his way back into the starting line-up after a goal and an impressive performance in the Birmingham Senior Cup on Tuesday.
The striker's goal failed to spare Burton defeat against non-league Hednesford Town at Keys Park but his display caught the eye.
Albion boss Gary Rowett said: "I wasn't at the game but (assistant manager) Kevin Summerfield has come back with a very good report about Billy's performance."
Kee had to settle for a place on the bench against Crewe as Rowett opted to play Calvin Zola as a lone striker.
But Rowett is expected to revert to a 4-4-2 formation at home, which could open the door for Kee to return to the side.
Accrington will be without defender Dean Winnard for the game.
Winnard collected his fifth yellow card of the season during last weekend's dramatic 3-3 draw against Oxford in the second round of the FA Cup and must serve a one-match ban.
Goalkeeper Ian Dunbavin is expected to be out for the rest of the season having undergone shoulder surgery on Thursday.
His place will once again be filled by Paul Rachubka after Stanley extended his emergency loan from Leeds by a further week - an arrangement necessary under Football League rules outside of the loan window.
A lengthier deal is expected to be sought for the former Manchester United keeper in the new year.
On-loan Rotherham midfielder Danny Schofield is available once more having been ineligible for cup action.
