The Italian has already stated that he will start goalkeeper Costel Pantilimon against Wigan Athletic at Wembley on Saturday with the Romanian having played every game in the competition up to this point.
However, Mancini insists that there are still a number of places up for grabs for the match.
"I have not yet decided my Cup final team. We will only talk about it after tonight's game," he said. "A good team should have a good mentality in this game, and then we have four days to recover before the final.
"We need to play with five or six fresh players, for sure. We need to beat West Brom and get second, then we can play the next three games with no problem."
City host West Brom on Tuesday night.