This Round of 16 tie kicks off at the Mapei Stadium at 16.30 GMT.
The victor will be decided today after 90 minutes, extra time or even penalties if needs be.
The winning team will then go on to play Juventus in the quarter-final next month.
Sassuolo are missing several players, including Berardi – whose partner just confirmed via social media had tested positive for COVID-19 – Matheus Henrique and Junior Hamed Traore.
Cagliari have a worrying Coronavirus outbreak in the squad, ruling out Alessio Cragno, Alessandro Deiola, Simone Aresti, Raoul Bellanova, Matteo Lovato and Alberto Grassi.
There are currently 11 cases between the senior and youth teams, but the protocol will only intervene to suspend games if there are at least nine senior players testing positive.
Sassuolo: Pegolo; Muldur, Tressoldi, Ferrari, Rogerio; Harroui, Magnanelli; Defrel, Raspadori, Kyriakopoulos; Scamacca
Cagliari: Radunovic; Altare, Carboni, Obert; Zappa, Nandez, Ladinetti, Kourfalidis, Dalbert; Gagliano, Pavoletti