Iga Swiatek will compete for her second Grand Slam title of the year on Saturday, while Ons Jabeur will try to win her maiden major (21:00 BST).
Swiatek, the current world number one, won the French Open and the prior major on clay in 2020.
28-year-old fifth seed Jabeur fell to Elena Rybakina in the Wimbledon final after leading by a set.
The Tunisian would become the first African woman to win a central singles championship if she prevails in New York.
With Swiatek winning 50 matches and Jabeur taking home 38 victories, the two are the top players on the WTA Tour this year.
Polish player Swiatek has developed during her time at Flushing Meadows. She overcame a set deficit in the semifinal match to defeat Aryna Sabalenka.
In May, Swiatek defeated Jabeur in their most recent meeting, the Italian Open final. Swiatek has also won her previous nine finals in straight sets.
Jabeur, according to Swiatek, “has a different playing style than most of the players, has tremendous touch, and is simply a difficult opponent.”
“I believe it’s going to be a terrific fight. She completely deserves to be in the final.”
Their head-to-head matchups are knot at two each, with Jabeur taking out his opponent at Wimbledon in last year’s fourth round to win their lone significant encounter.
After losing in this year’s Wimbledon final, Jabeur said she had gained much knowledge.
She said, “I was just living the dream at Wimbledon, and I couldn’t believe it.
“Even right after the game, I was doing my business without realizing it was already an incredible accomplishment.
“But now [I’m] just glad that I supported the Wimbledon results, and people are not really shocked that I’m in the finals, but just going and going and just doing my thing,” the player said.