The Champions League finalists are bidding to win the FA Cup for the fourth time in six years and have all their players available for the trip to Wembley apart from injured central defenders David Luiz and Gary Cahill, who have hamstring problems.
"It is always a difficult decision when I have to leave players out, not just the two strikers, especially as we have so much competition for places at this club," Di Matteo told reporters on Friday.
"I think we all have to be happy we have two strikers who are both in good form at the moment and I will make a final decision tonight."
Chelsea have been playing a 4-2-3-1 formation since Di Matteo took over from the sacked Andre Villas-Boas in March and the Italian said he had not ruled out a change in the system for the game at Wembley.
"I will think about it this afternoon," he said. "If I feel it would be best for the team to change formation then I'll do it."
One thing for sure is that John Terry, who led Chelsea to FA Cup glory in 2007, 2009 and 2010, will again skipper the side against Liverpool.
If the Londoners triumph, the central defender will become the first captain to win the FA Cup four times with one club.
Arthur Kinnaird lifted the trophy four times in the early days of the competition, twice with the Wanderers in the 1870s and for the Old Etonians in 1879 and 1882.
Di Matteo said Brazilian international David Luiz and England international Cahill were gradually getting better and is hoping they will be fit to train again next week.
Chelsea are desperate for the pair to recover quickly, with Terry and fellow defender Branislav Ivanovic suspended for the Champions League final against Bayern Munich at the German club's stadium on May 19.
