Basle skipper Marco Streller has accused Manchester United of not taking the Swiss champions seriously at Old Trafford in September.
United cruised into a two-goal lead on matchday two, but were forced to rely on Ashley Young's injury-time effort to earn them a draw after they were hit by a three-goal Basle salvo.
Streller believes that astonishing about-turn was made possible by Sir Alex Ferguson's men taking it easy at a time of the season when they were scoring goals for fun.
"At 2-0, it seemed to me they didn't take us seriously," he said.
"But after that, I know they will not underestimate us again. They will take us seriously tomorrow because now they know we are a good team. We have proved it already."
Basle's build-up has not been entirely problem-free.
Midfielder Benjamin Huggel has been ruled out with a calf problem, forcing coach Heiko Vogel into a reshuffle, although Basle, unbeaten since a home defeat by Benfica, did overcome Lucerne in a league game without the 34-year-old at the weekend.
Ferguson would be correct to adopt a cautious approach, even though his side will start as huge favourites to collect the point they need to reach the knockout phase.
Alexander Frei scored twice at Old Trafford and is a player of vast experience, whilst 20-year-old playmaker Xherdan Shaqiri has been linked with many of Europe's top clubs, including Manchester City and Chelsea.
"Of course the pressure is bigger for them," said Streller.
"In 99% of the games they play, Manchester United are the favourites.
"They probably have 30 internationals in their squad and although Javier Hernandez and Dimitar Berbatov are not here, they still have Danny Welbeck to come in.
"I am sure they can cope with the pressure but maybe there is one or two percent in the back of our minds that can make it an advantage for us."
Vogel also feels there may be even more importance on this game because United's rivals Manchester City have taken a healthy five-point lead in the Premier League.
"At the moment Manchester City are really in form in the Premier League, but maybe not so much in the Champions League," he said.
"With Manchester United it seems to be the other way round.
"But they are still one of the strongest teams in the world.
"They reached the final last year and in 2008 they won the competition without losing a match, so we have to respect them."
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