Luiz Felipe Scolari's men take on the Central American outfit in Miami on Saturday as they step up preparations for the first FIFA World Cup to be held in Brazil for 64 years.
And they will do so without Atletico Madrid striker Costa, who switched allegiances late last month to play for world and European champions Spain.
Costa's decision saw Milan forward Robinho brought in from the international wilderness, with the 29-year-old earning his first call-up for 15 months.
Scolari still has an array of attacking talent to choose from despite Costa's absence, including Barcelona attacker Neymar and Zenit St Petersburg forward Hulk.
A number of players will be looking to stake their claim for a spot in the World Cup, with Paris Saint-Germain defender Maxwell among them.
The 32-year-old looks set to fill in at left-back in the absence of injured Real Madrid man Marcelo (knee), and will be eager to take his chance in the hope of appearing at a World Cup for the first time.
Brazil will be considered favourites for the clash, having lost just one of the five meetings between the two countries.
But Scolari's men will need to be wary of a side that beat Mexico to third place to seal automatic qualification for the World Cup in the final stage of CONCACAF qualifying.
Luis Fernando Suarez's men lost just three of their 10 games in the last round of qualifying, and in Jerry Bengtson and Carlos Costly they boast two talented strikers.
The duo combined for 16 goals during qualification, but may have difficulty finding the net against a Brazil defence that has been stout in recent times.
Scolari's charges conceded just three goals in the FIFA Confederations Cup in June and will be confident of keeping Honduras at bay after seeing their back line breached only twice in their last five outings.
