The captain has travelled to the Greek capital and is not believed to have an injury, with the selection news understood to have caused surprise within a dressing room that has been undermined by a flurry of withdrawals.
Carsley has been keen to try new things during his interim tenure; he started Jude Bellingham and Phil Foden as false nines in an ultra-attacking lineup against Greece at Wembley last month - which ended in a disastrous 2-1 defeat.
He is plainly undeterred and is expected to prefer Ollie Watkins in the No 9 role this time.
Kane has never made any secret about England always coming first for him and, in an interview he prerecorded with ITV on Tuesday, he worried whether some of his teammates feel the same, saying that club should never come before country.
Carsley has seen nine players withdraw from his final squad in interim charge - some are clearly injured but others risk being accused of taking advantage of the situation.
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