The hosts are second in their three-team group with one point after they drew 2-2 with Liechtenstein on September 8, while the away team are first with three points after one match following their 1-0 win against the same opponent on September 5.
Match preview
Gibraltar will be disappointed that they were unable to claim all three points against Liechtenstein considering they had taken a 1-0 lead after eight minutes and had also taken a 2-1 lead in the 97th minute before conceding a 104th-minute equaliser.
In the previous edition of the tournament in 2022-23, the hosts finished last in their four-team group in League C with one point from six games and lost 2-0 on aggregate in the relegation playoffs against Lithuania in March 2024.
Boss Julio Ribas has been in charge since July 2018 and has a record of seven losses, seven draws and seven wins.
Gibraltar have drawn two and won one of their last three games, and this represents a significant improvement of their form considering they had lost the previous 13 fixtures without scoring.
Their last three results have all come at home, though they did lose 13, draw four and win just two of their prior 18 matches at home.
Opponents San Marino will be thrilled with their success against Liechtenstein given the victory was their first ever competitive win.
The visitors had not won any game since making their competitive debut in 1990 and had not won any match since 2004, a period in which they played 140 games, with their last triumph also coming against Liechtenstein.
Manager Roberto Cevoli has only been in charge for six games, but in the aftermath of his side's win he said that managing the national team was always his destiny.
Cevoli's side have won one, drawn one and lost three of their last five matches, although they did lose 32 and draw two of the prior 34 games.
San Marino have played 101 away fixtures since December 1990 and have only drawn four of these games, winning none in that period, and they have lost their last eight matches on the road.
Gibraltar Nations League form:
D
Gibraltar form (all competitions):
L
L
L
D
W
D
San Marino Nations League form:
W
San Marino form (all competitions):
L
D
L
L
W
L
Team News
Gibraltar are likely to select Bradley Banda in goal, and he may be shielded by centre-backs Bernardo Lopes and Louie Annesly.
Graeme Torrilla could start in a double pivot alongside midfielder Daniel Bent, while Ethan Britto and James Scanlon are probable candidates for wide roles.
Elsewhere, Liam Walker may feature in the XI next to Andre Tjay De Barr in the forward line.
As for the visitors, they could select a similar team to the one that beat Liechtenstein, so expect goalkeeper Edoardo Colombo to start behind a defence consisting of Tommaso Benvenuti, Michele Cevoli, Dante Rossi and Alessandro Tosi.
In midfield, Enrico Golinucci may start alongside Lorenzo Capicchioni and Matteo Valli Casadei.
Andrea Contadini is likely to feature in the forward line and is almost certain to be partnered in attack by Nicola Nanni and Nicko Sensoli.
Gibraltar possible starting lineup:
Banda; Jolley, Lopes, Annesley, Mascarenhas-Olivero; Scanlon, Torrilla, Bent, Britto; Walker, De Barr
San Marino possible starting lineup:
Colombo; Benvenuti, Cevoli, Rossi, Tosi; Golinucci, Capicchioni, Casadei; Contadini, Nanni, Sensoli
We say: Gibraltar 2-0 San Marino
Although San Marino will still be revelling in their recent win, their poor record in both friendlies and competitive matches must make them second favourites in Thursday's clash.