Kompany has been sidelined since injuring his calf on international duty with Belgium earlier this month, while Gundogan is suffering from a knee problem sustained in the Carabao Cup win over West Brom last week.
Both players are back on the training pitch but the game against the Ukrainian champions has come too soon for them to be involved.
However, Guardiola says left-back Benjamin Mendy faces a late fitness test before a decision is taken on whether he will play after the Frenchman was withdrawn early during Saturday’s 5-0 win over Crystal Palace.
“Vincent is not ready for tomorrow,” he said. “Ilkay trained yesterday part of the training. Vincent is similar.
“We are going to make a test if he [Mendy] is able to play.
City go into the game in fine form, unbeaten in their first eight matches of the season having scored 27 goals in all competitions.
Their 5-0 win over Crystal Palace on Saturday means they are the first side since Blackburn Rovers in 1958-59 to score 5+ goals in three consecutive top-flight matches in the same season, and they sit top of the Premier League table on goal difference from Manchester United.
But Guardiola is refusing to allow complacency to set in and says there’s always room for a side to improve.
“It is better to be in that position but it’s just September, there’s a long time, a lot of games still to play,” he said.
“The players know it is September. The last years always Manchester City start good and after were not able to achieve the results. We go game by game and focus on all competitions. Game by game.
“My feeling is a lot of times we play in that way last season but in the boxes we were not good.
“On Saturday, they had two chances one with Loftus Cheek and last season that was a goal. We scored a goal in the last minute of the half and last season that did not happen once.
“We are more comfortable now. When we play at home we feel we are going to score goals. How many chances we create and concede is quite similar to last season. The stability can go down.
“We have to be careful and work in our habits and our fundamentals. Always we can do better and this is another test.”
