Manager Giovanni van Bronckhorst confirmed the duo are available after missing the 4-0 cinch Premiership win over St Johnstone at Ibrox on Saturday. Kent was rested for the Saints match, while Sands missed out through illness.
While Kent is very likely to be brought straight into the starting XI, Van Bronckhorst will have to decide whether to stick with Ben Davies alongside Connor Goldson in the centre of defence or restore US internationalist Sands to the backline.
Rangers are without long-term injury victim Ianis Hagi, while Kemar Roofe and Filip Helander also miss out.
PSV are missing six players for the match in Govan – Noni Madueke, Carlos Vinicius, Yorbe Vertessen, Mauro Junior, Olivier Boscagli and Richard Ledezma.
Probable Rangers team: McLaughlin; Tavernier, Goldson, Davies, Barisic; Kamara, Lundstram, Lawrence; Tillman, Colak, Kent.