Earls hasn't featured for Munster this season after suffering a knee injury in August meaning his last GUINNESS PRO12 appearance came against Glasgow Warriors in May.
But after extensive rehab, the versatile 27-year-old, who can play at centre, full-back or wing is finally on the verge of a return to the first team.
Having the Irish international back in the starting ranks would undoubtedly be a boon for Anthony Foley's men as they look to bounce back from a 24-16 defeat to Connacht last time out.
But Costello is adamant that the club won't jeopardise Earls' long-term health in search of a win against Zebre.
"There is a rehab protocol Keith Earls has got to go through and it has been managed over the last few weeks," said Costello.
"The first step was trying to get through part of a session on Tuesday. He went really well, but the real assessment will be on Wednesday morning to see how he responds to that.
"See if he has any soreness, any stiffness and if he responds well to it, it would be with a view to progressing it on a little bit further later in the week - then a decision can be made.
"We have left ourselves in a position where we don't have to do that straight away - we are trying to gather all the information to make the best decision."
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