It will be the first time the sides have met since the World Cup in Brazil, where Costa Rica ran out 3-1 winners in Group D to mark the start of an impressive campaign.
Under Jorge Luis Pinto, Costa Rica ensured their best World Cup finish by reaching the quarter-finals before bowing out on penalties to Netherlands.
In contrast, Uruguay could only reach the last 16 and have spent the past few months preparing for life without the suspended Luis Suarez.
The Barcelona man was banned for nine competitive matches following his bite on Italy's Giorgio Chiellini, with Oscar Tabarez suggesting Suarez may feature on Friday despite being unavailable for the Copa America.
Unbeaten in four friendlies since the World Cup, Uruguay face Costa Rica and Chile before the turn of the year, but Atletico Madrid defender Godin maintains revenge is a not a factor, explaining: "The scenario is different.
"We don't have any revenge set against Costa Rica. Some of us were just talking about how good it was for us that we lost against them in the World Cup, because it made us react.
"We won against two historic rivals [England and Italy] and made it to the last 16 in a historic manner. Maybe if we hadn't lost at first, it wouldn't have been the same.
"We had to row and suffer as we always do, but we cannot say it is a revenge because the context is different, it is a friendly game.
"The scenario is totally different, but is true that we take this match with a high sense of responsibility."
Despite seeing Jorge Luis Pinto depart from his role as coach, Costa Rica have gone from strength to strength since the World Cup, winning the Copa Centroamericana as well as friendlies with Oman and South Korea.
Eager to ensure his country end a famous year with victory, Paulo Wanchope has handed surprise call-ups to 18-year-old goalkeeper Jorge Jara of Saprissa and Alajuelense’s 20-year-old midfielder Luis Sequeira.
However, 13 players from the World Cup squad remain, with Costa Rica's interim head coach expecting a close contest.
"It's a group that has a base of work and that we know we will give a very good presentation," he said.
"Neither team wants to lose, which ensures a good game. It's a good way to close the year well."
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