Gough's broken finger, suffered in the first Test at Birmingham, has healed well and in this game he is aiming to prove his fitness and make himself available for the third match of the series at Old Trafford next week.
Also returning is Craig White, who has been out for some time with a back problem. David Byas takes a rest and Michael Vaughan takes over as captain.
Derbyshire all-rounder Phil DeFreitas has agreed to play for Kirkburton, of the Drakes Huddersfield League, when his county schedule allows.