The Yankees have committed only to using CC Sabathia, A.J. Burnett and Andy Pettitte thus far in the World Series, and it remains possible that Gaudin could get a start in Game 4 or 5 at Philadelphia.
"You look at the guys that you have," Girardi said. "Chad is probably built up more than anyone. You look at where you're at, and you make decisions as you go. You try to plan it out that it's going to work the way you want it to, but sometimes -- as we saw the last series -- that doesn't always happen. So you have to be flexible, but you make plans."
Gaudin needed the work to stay sharp, having appeared just once in the postseason, throwing a scoreless ninth inning in Game 4 of the American League Championship Series.
The Yankees led 10-1 at the time of his appearance, preserving Sabathia's victory. Gaudin was 2-0 with a 3.43 ERA in 11 games (six starts) after joining the Bombers in August in a deal with the Padres, and he said that he hasn't been counting on a postseason start.
"I don't know what's going to happen," Gaudin said. "I'll take it day by day, and if they tell me, I'll be prepared. ... What I've been saying all along is that I can't control it. There's no use pondering over it. You know when you know."
Girardi said that New York will likely alter its roster for the World Series, with those decisions due to Major League Baseball on Wednesday morning.
"We'll probably make some changes. We have had some discussions about it," Girardi said. "We will continue to discuss it. I believe we have to turn our roster in at 10 in the morning, and I'm a big believer that you discuss it a lot, you sleep on it, and then you make your decision."
One possible change would be substituting power for speed, replacing pinch-runner Freddy Guzman on the roster with slugger Eric Hinske -- one of the batters who got extra work against Gaudin on Tuesday, batting along with Brett Gardner and Jerry Hairston Jr. under simulated conditions.
Hinske would be returning to the World Series for the third consecutive year after being with the Red Sox in 2007 and the Rays in '08. Tampa Bay also left Hinske off the ALCS roster before reinstating him for its World Series loss to Philadelphia.
Reliever Brian Bruney also threw under simulated conditions on Tuesday after being left off both of the Yankees' playoff rosters this month, but Girardi said that it would be more likely that the Yanks would alter their bench than their bullpen given the looming National League games at Citizens Bank Park.
"Obviously, you play a little different style of baseball when you go into a National League ballpark, so you have to think about adjustments that you might have to make," Girardi said.
Girardi allowed that there is also a chance the Yankees could play designated hitter Hideki Matsui in the outfield during the World Series games in Philadelphia, something they have declined to do all season out of fear of losing his bat due to Matsui's balky knees.
But with the finish line in sight, the Bombers may just roll the dice.
"It's something that we will discuss," Girardi said. "There's the old double-switch sometimes in the National League that you might do. We'll take a look at it every day.
"The one thing is about Matsui ... you know you don't necessarily have to keep him healthy the next two or three months. You've got to keep him healthy for about 10 more days."
Bryan Hoch is a reporter for MLB.com. This story was not subject to the approval of Major League Baseball or its clubs.