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Spalletti, who knows the Giallorossi well from two spells as coach of the club, believes the Nerazzurri's better position in the league table - they sat third, Roma seventh at the start of the weekend - is no indication of how the game might go.
"These are teams that can win any game," Spalletti said.
"We're expecting a very difficult game, also because the league table doesn't really show how good they are and have been in the past. Last season they made it to the third spot in Serie A and the semi-finals in the Champions League."
Despite a number of injury concerns for both teams, Spalletti does not believe it will impact either side's chances.
"We're putting pressure on ourselves because we're not satisfied. We always want to go further," Spalletti said.
“Teams like Tottenham, Roma and Inter all have strong squads so absences don’t weigh too heavily. Even with 14 players available, I can put out a team that can win any match.
“You can’t say that this match will be decisive because our league is full of surprises. Our objective? It’s something that’s always changing, and our mentality must be to accept that it’s something constantly in evolution."
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