Kaboul's return to the XI following a calf strain sees him take on his former side in one of four changes from Walter Mazzarri.
Meanwhile, David Moyes makes three changes to the Black Cats side that were beaten by Chelsea on Wednesday.
Didier Ndong takes his place in midfield at the expense of Billy Jones as he returns from suspension, fit-again Victor Anichebe ousts Jan Kirchhoff further forward and Donald Love comes into the defence as John O'Shea falls to the bench.
Sunderland: Pickford; Love, Van Aanholt, Djilobodji, Denayer; Kone, Ndong Januzaj; Borini, Anichebe, Defoe
Subs: Mannone, Larsson, Asoro, O'Shea, Khazri, E.Robson, Honeyman
Watford: Gomes; Kaboul, Prodl, Britos, Holebas; Amrabat, Behrami, Capoue, Zuniga; Deeney, Ighalo
Subs: Pantilimon, Success, Cathcart, Guedioura, Sinclair, Janmaat Kabasele
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