Gareth Southgate has promised to bring his full first-team squad to face the League One outfit, and Penney is looking forward to his side getting a tough run-out.
"I wouldn't want it any other way," he told the club's official website.
"Middlesbrough have just come out of the Premier League where they have been for 10 years and they are coming with some top players.
"We are going to have to work hard and, being realistic, we are going to have to be on top of our game. I will be putting out our strongest available line-up and it promises to be an exciting contest."