Manchester City will look to go top of the English Premier League, momentarily at least, with a win over Everton in the English Premier League game at the Etihad.
City lie one point behind leaders Manchester United, but with their rivals set to play Reading in the late game Saturday, the Premier League champions could potentially go two points clear with a win.
"I think Everton are difficult opponents for everyone, for us, for Manchester United, for Chelsea," Mancini said.
"Every game they play against a top squad they play very, very well. I think that today will be the same. For the top team to beat Everton it is difficult and you beat them only if you play a fantastic game. They always play 100 per cent.
"They can finish in the Europa League but also they have the quality to finish fourth. They are strong."
Everton, who are sixth after their 1-1 draw against Arsenal in midweek, are looking for a win against City to enhance their European qualification credentials.
"They're up at the top of the league just behind Manchester United," manager David Moyes said. "I think by their standards, they've maybe not played as well as they can but I think their points total has been very good.
"I think we've had some good performances (against City). I don't know if they're up there with the best in my time here but I think we've done quite well when we've played them and we'll try to do that again."
One of Everton's key players Leighton Baines is a major doubt, while Kevin Mirallas, Victor Anichebe and Seamus Coleman remain ruled out.
"I'm not sure how he's going to be," Moyes said of Baines. "I'm going to give him every chance but obviously he's going to be a big doubt."
James Milner, Gael Clichy and Jack Rodwell are missing for City.
To watch Manchester City vs Everton Live Stream, click here.
Expected lineups: Man City: Hart; Maicon, Kompany, Nastasic, Zabaleta; Garcia, Barry; Toure, Silva, Balotelli, Aguero.
Everton: Howard; Hibbert, Jagielka, Heitinga, Distin; Osman, Gibson; Pienaar, Naismith, Fellaini; Jelavic.
Prediction: 2-1 to City
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