The 28-year-old was not deemed fit enough to start against Senegal on Monday due to his injury problems for Barcelona this season, but he played the final 30 minutes of the contest.
Memphis, who has netted 42 times for his country, could now be brought into the XI, as Holland bid to build on their 2-0 victory over Senegal in their opening match in Group A.
The former Manchester United attacker is likely to come in for Vincent Janssen, who found it difficult to make his mark last time out.
Van Gaal could otherwise decide to name the same side that featured in the first match of the tournament, with Cody Gakpo, who made the breakthrough against Senegal, playing behind the front two.
Steven Bergwijn and Steven Berghuis should both keep their spots in the side, with Denzel Dumfries and Daley Blind playing as the full-backs.
A back three will again include Virgil van Dijk in the middle, while Matthijs de Ligt and Nathan Ake should also both start despite pressure from Jurrien Timber.
Marten de Roon, like Memphis, was not considered for a start against Senegal due to a recent injury, and the midfielder is again expected to be among the substitutes here.
Netherlands possible starting lineup: Noppert; De Ligt, Van Dijk, Ake; Dumfries, F de Jong, Berghuis, Blind; Gakpo; Memphis, Bergwijn