In-form Uruguay marksman Diego Forlan has recovered from an injury sustained in the 3-2 semi-final defeat by Netherlands, Tabarez said, giving him a chance to win the Golden Boot.
Forlan has four goals and trails joint-top scorers David Villa of Spain and Wesley Sneijder of Netherlands by just one.
However, three other candidates will also be chasing the prize on Saturday, with Germany's Thomas Mueller and Miroslav Klose also standing on four goals.
Klose might be the hungrier of the trio as two goals would also take him past former Brazil forward Ronaldo and make the 32-year-old German the record scorer at World Cups.
Tabarez said Forlan's priority would a victory for the team, not his own shot at winning the Golden Boot.
"He's not playing for that," he said. "It's a collective sport and he's the first to say it's about the team," he added.
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