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The squad size has been increased from 23 to 26 because of the impact of the COVID-19 pandemic but according to David Ornstein from The Athletic, Southgate is to select an expanded Three Lions squad.
The thinking is that Southgate will be able to properly analyse the performances of players in training sessions before making his final decision and trimming the squad down for the June 1 deadline.
The likes of Harry Maguire, Jordan Henderson, Nick Pope and Kalvin Phillips are all currently injured but look set to make the cut for the initial squad - which will be announced at 1pm tomorrow before Southgate explains his choices to the media at 2pm.
England follow the Netherlands and Italy in naming large provisional squads. Holland coach Frank de Boer has not yet whittled down his selections from 34 players, while Azzuri boss Roberto Mancini will need to cut his 33-man squad down.
However, Spain manager Luis Enrique took the opposite approach and opted to name just 24 players - two less than the allocated number - and controversially left out Real Madrid captain Sergio Ramos.
England will take on Austria and Romania at the Riverside Stadium in warm-up fixtures ahead of the Euros.
They kick off their campaign against Croatia at Wembley on 13 June before meeting Scotland and Czech Republic in group games that will also be played at the national stadium.
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