The home side are 17th with two points after drawing twice, while the visitors are currently last in 24th place after two losses.
Match preview
Southend opened their campaign with a 1-1 draw against York City on August 10, which was particularly disappointing considering they held the lead from the 16th to the 85th minute.
The hosts' second game against Hartlepool United on August 17th was also frustrating, as despite Hartlepool's Luke Waterfall being sent off in the 49th minute, the game ended without a goal.
Manager Kevin Maher chose to focus on the positive aspects of his side's performance, but he will be concerned that his team missed several chances.
Maher's side finished ninth in the National League last term and missed out on the promotion playoffs by six points.
Southend have been poor at home in recent matches and have only won two of their last seven league fixtures at Roots Hall.
Opponents Boston United have had an awful start to the season, and have conceded seven goals and scored none, making them the joint worst defensive and offensive side so far.
The visitors lost 3-0 against Rochdale on August 10 and produced little threat in front of goal.
In their second game, Boston lost 4-0 against Forest Green on August 17, and to add insult to injury, Boston forward Jacob Hazel missed a penalty in the 90th minute.
Boss Ian Culverhouse said that while he thought his team were good in possession, the goals they conceded were "comical", and that it could be a long season if these defensive errors are not eradicated.
In fairness to Culverhouse, his side were only promoted to the National League last season, and are perhaps expectedly struggling to adapt to the fifth tier in the early stages of 2024-25.
Southend United National League form:
Boston United National League form:
L
L
Team News
It would not be surprising if the hosts started an extra midfielder rather than their usual third centre-back given the calibre of Tuesday's opposition.
Considering this, Southend could name Noor Husin in the starting XI instead of defender Joseph Gubbins.
As for the visitors, they could start Tom Leak in defence in order to combat their defensive frailty.
Boston could also field Zak Mills, Mitchell Roberts and Cameron Green alongside Leak in the backline.
Southend United possible starting lineup:
Andeng-Ndi; Scott-Morriss, Taylor, Kensdale, Ralph; Coker, Miley, Husin; Walker, Cardwell, Bridge
Boston United possible starting lineup:
Gregory; Mills, Leak, Roberts, Green; Richards, Woods; Rowe, Mooney, Weston; Aderoju
We say: Southend United 2-0 Boston United
While Southend have been disappointing in the early stages of the season, they have at least kept two clean sheets, and they could keep their third on Tuesday.