Gakpo has been linked with a move to Manchester United, as boss Erik ten Hag continues his rebuild of the Old Trafford club.
PSV can book their place in the UEFA Champions League group stages with a victory over Scottish outfit and last season's UEFA Europa League finalists Rangers, after the play-off first leg ended in an eventful 2-2 draw at Ibrox Stadium last week.
But PSV will not face Rangers forward Alfredo Morelos, who has been omitted from Giovanni van Bronckhorst's squad because of concerns over the Colombian's fitness and attitude - a decision which van Nistelrooy felt would not have the "biggest influence" on Wednesday's match.
PSV Eindhoven trained on Tuesday on the eve of the second leg of their UEFA Champions League play-off at home to Rangers.
The tie is all square after a 2-2 draw in the first leg at Ibrox.