The Red Devils travel to Goodison Park on Wednesday night hoping to book their place in the semi-finals of a competition they have won five times, most recently in 2017 under Jose Mourinho.
Defending champions Manchester City and Championship club Brentford beat Arsenal and Newcastle United respectively to progress to the final-four, while Tottenham face Stoke City in the other quarter-final this evening.
With Man United playing Leeds United on Sunday – they beat the Premier League new-boys 6-2 – and travelling to Leicester City on Boxing Day, Solskjaer will ring the changes at Everton.
He said: ‘I’m not going to give you the team! But we will make a few changes.
‘There have been a few players playing in the Carabao Cup earlier in the season and some will need a rest after the Leeds game. So it will be a fresh team.’
Earlier in the season, Manchester United came from behind to beat Everton 3-1 in the Premier League, just three days following a disappointing Champions League defeat to Istanbul Basaksehir.
Solskjaer added: ‘Yes, it was a very good performance.
‘We played some decent stuff in the beginning but with more or less their first attack there was a long ball and a flick-on by Calvert-Lewin, as he normally does, and they scored and that was a setback, especially after the long travel we’d had and the setback in Turkey.
‘But the reaction was fantastic and the rest of the performance was really good. We defended really well and countered when we had a 2-1 lead and the first and second goals were two great team goals with good build-up play.’
Toffees star Richarlison missed that league fixture through suspension but is available for Everton this evening and Solskjaer is wary of the threat he poses.
‘He’s a top player and a difficult one to mark,’ the Red Devils boss said.
‘Of course they missed him that day but then again all teams will miss players at certain points in the season anyway.
‘We missed some players in that game, they might miss someone now and we’ll miss someone now, so that just swings and roundabouts.’