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Manager Mark Stimson says there is no way his players will take their FA Cup opponents lightly on Saturday.
Burton have lost their last three away games, including a defeat to League 2 bottom side Darlington, and sit mid-table.
Gillingham are favourites to bag the £27,000 prize money and win a chance of playing one of the country’s big teams in the next round.
Stimson, pictured, said: "It’s a big game and a good chance for us to go through but we won’t underestimate Burton.
"Hopefully it will be a good game and we progress. We want to get through because financially it could mean a hell of a lot to the club.
"The players will get a gentle reminder but they won’t be complacent because they will want to get through.
"It was only a couple of years ago that Burton took Manchester United to a replay so I certainly won’t be underestimating them.
"We’ll try to perform like we did on Tuesday."
Gills are likely to be unchanged from Tuesday night. Febian Brandy limped off with a slight calf injury but is expected to be fit to play.
"There will be no rests and it will be a full team," said Stimson. "We want to get through and the best habit in football is winning."