Gomes has not played for the Toffees since suffering a fractured dislocation to his right ankle following a challenge from Son Heung-Min in a 1-1 draw with Tottenham Hotspurs at the beginning of November.
It was initially feared that the Portuguese international midfielder could miss the rest of the season but he has made a quicker-than-expected recovery and played 60 minutes in a behind-closed-doors friendly for the club’s u-23 side last week.
The news will come as an added boost to an Everton side who have won three and drawn two of their last five league games to take them within touching distance of European football next season.
Speaking to Everton TV about Gomes’ impending comeback, Ancelotti said: ‘He did well (in the practice match), he played comfortably and without any problems and he is available, in my opinion, to play.
'Of course, I have to speak to him about how he feels after playing his first game following a long time out.
'My personal opinion is he is ready to play.
'When a player has been out for a long period, I think it is better to start the game. He can prepare properly, (rather) than to put him on from the bench.
'But I have to speak to him and together we can find a solution.'
Gomes, who joined Everton permanently from Barcelona this season following a loan spell in 2018/2019, made eight league appearances before getting injured.