The midfield duo are making good progress in their recovery from knee injuries, with Etuhu playing for an hour in the Lancashire Senior Cup on Tuesday, whilst Dunn has returned to training with the first team this week.
Rovers will be without suspended pair Grant Hanley and DJ Campbell for the match against Middlesbrough, Hanley serves the last of his three-match ban from his sending off at Wigan, whilst Campbell starts his own three-match ban after last week's red card.
Paul Robinson, Ruben Rochina and Corry Evans remain sidelined.
"I think we'll be pretty much the same again," said Bowyer on Thursday.
"However Dickson Etuhu came through his first 60 minutes on Tuesday so he's getting closer to it and David Dunn has joined in with two sessions now so he's on the verge of it as well.
"So we are hoping to bring one or two back in the squad."
The return to action of Etuhu couldn't have come at a better time with the busy festive period just around the corner, with Bowyer delighted to see the Nigerian back in a Rovers shirt after so long on the sidelines.
Bowyer added: "His performance on Tuesday was impressive, he brings some size and some stature and experience in terms of playing in the Premier League.
"He's really determined this time to come back in and join the squad."
Tickets for Saturday's game against Middlesbrough are at the fantastic price of just £12 Adults, £6 Seniors/Students and £1 for Juniors under 16 in all areas except the Jack Walker Stand.
Book online today at www.onerovers.co.uk
and collect your tickets from the Blackburn End collection point on the day of the game.