The Steelers are preparing for Sunday’s game in Denver as if Russell Wilson will not play.

Broncos Country may not get the opportunity to relive old memories and count down the play clock for Russell Wilson.

Pittsburgh coach Mike Tomlin told reporters Tuesday the Steelers are “preparing as if” Justin Fields — not Wilson — will start at quarterback against the Broncos Sunday.

Wilson’s return to Empower Field had been a highlight when the Broncos schedule was released. However, the veteran quarterback, who played two disappointing seasons for the Broncos, reportedly is suffering from a calf injury. He suited up in uniform, pads and eye black but was inactive for Pittsburgh in Week 1.

“Speculation is a waste of time,” Tomlin told reporters Tuesday, according to SteelersDepot.com. “Russell’s hurt. He’s not available to us. And so, as you guys know, as a general-practice man, I focus my energy on those that are available and their readiness.”

Pittsburgh beat Atlanta 18-10 in Week 1. Fields completed 16 of 23 pass attempts for 156 yards.

The Broncos have a history with Fields, who was drafted No. 11 overall by the Bears in 2021. He torched their defense for 335 yards and four touchdowns on 28-for-35 passing last season in Week 4. The Broncos beat the Bears, 31-28.

As for Wilson’s return to Denver, Tomlin said, “He feels better today than he did over the weekend. What that means, I don’t know as we sit here (Tuesday).

“I know that we’re going to take the same approach that we take with a lot of people in terms of injury. We’ll first start with his participation and his level of participation, his quality of participation. Over the course of the week, we’ll be analyzing whether he’s capable of protecting himself, whether he’s capable of being productive. When we get to those points, that’s when we’ll ponder his inclusion or not, and when that happens, it will probably be a component of that equation.”