The hosts come into the game on the back of a narrow 1-0 victory over neighboring Iraq on home turf. Mehdi Taremi scored the winning goal in the 48th minute.
The win helped Team Mell secure qualification to Qatar, as it guaranteed them a top-two finish in Group B. They currently hold a two-point advantage at the summit, with South Korea also on the verge of securing qualification in second spot.
The UAE are directly below them in third spot and hold a four-point advantage over fourth-placed Lebanon in the race to secure the playoff spot in the group.
They secured a 2-0 home win over Syria on Thursday, with Caio Cacedo and Yahya Alghassani scoring in either half to inspire the win.
Iran vs UAE Head-to-Head
The two sides have clashed on 15 occasions in the past and Iran are yet to lose a game against the UAE.
Tuesday's hosts have 11 wins to their name, while four previous matches have ended in a share of the spoils.
Their most recent meeting came in October when Taremi's second-half goal helped Iran secure a 1-0 victory away from home.
Iran form guide: W-W-W-D-W
UAE form guide: W-L-L-W-W
Iran vs UAE Team News
Goalkeeper Alireza Beiranvand had to pull out of Iran's squad after testing positive for COVID-19.
COVID-19: Alireza Beiranvand
Captain Ali Khasif and defender Walid Abbas headline the UAE's 27-man squad to dispute January's qualifiers.
Iran vs UAE Predicted XI
Iran Predicted XI (4-3-3): Amir Abedzadeh (GK); Sadegh Moharrami, Shojae Khalilzadeh, Milad Mohammadi, Omid Noorafkan; Alireza Jahanbakhsh, Saeid Ezatolahi, Vahid Amiri; Karim Ansarifard, Mehdi Taremi, Kaveh Rezaei
UAE Predicted XI (4-3-3): Ali Khasif (GK); Walid Abbas, Shahin Abdulrahman, Mohammed Al-Attas, Mahmoud Khamees; Ali Salmeen, Bandar Al-Ahbabi, Abdullah Ramadan; Caio Canedo, Ali Saleh, Sebastian Tagliabue
Iran vs UAE Prediction
Despite having already secured qualification to Qatar 2022, Iran will want to keep momentum going by getting another victory in front of their own fans.
The hosts are favorites to emerge triumphant and we are backing them to secure all three points comfortably, in addition to a clean sheet.
Prediction: Iran 2-0 UAE
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