The defender has missed the last three matches due to illness and in his absence the Imps have slipped to within just two points of the relegation zone.
If fit, Watts is likely to go straight back into manager Steve Tilson`s starting line-up.
Jamie Clapham, Josh O'Keefe, Clark Keltie, Scott Spencer and Drewe Broughton are also available for recalls.
However, Mustapha Carayol is still doubtful with a hamstring injury. The winger missed the home defeat to Cheltenham on Easter Monday after sustaining the problem against Bury on Friday.
Lincoln could end the weekend in the bottom two should they fail to win and Northampton and Barnet win their respective games.
Source: PA
Source: PA