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Gillingham had the upper hand over Sunderland last season but boss Steve Evans is expecting a tougher kind of challenge this time around.
The Gills beat Sunderland at Priestfield in the league and an FA Cup first round replay and also took a point from their trip to the Stadium of Light , scoring a late equaliser in what turned out to be their final game of the 2019/20 campaign.
Sunderland boss Phil Parkinson is just over a year into the job now and Evans is expecting a bigger test than from last season.
He said: “They are better this year and I think Parky has had the opportunity now to implement his style completely.
“They are a good management team, an experienced management team at a level who have been successful and Sunderland have the buying power to have some wonderful players for the level they are playing at.
“They will be a big challenge for us. I see Sunderland as being in the top two at the end of the season, whatever happens tomorrow. They have settled more off the pitch which gives you more chance on the pitch.”
As last season showed, the Gills won’t be fearing a team considered a giant in League 1.
Evans said: “It will be great to wake up on Saturday morning knowing we are playing Sunderland football club. This is a big test but one we will relish.
“I am trying to stop talking about resources and revenues and budgets but when you talk Portsmouth, Fleetwood and Ipswich and Sunderland, you are talking 10 times the budget levels.
"It’s great when you have got it as a manager and you command good players, and good players win games, but it doesn’t matter what resources you have, it is 11 versus 11 and what our chairman does is that he pays what we can afford. That is crucial.
“You can see clubs in the next six months going to the wall unless the government or the Premier League step in to help. I don’t think we will be one of them because he does run it prudently. I will never complain that we pay what we can afford. That’s what we do in our home lives isn’t it, we would all like a bigger house or a nicer car, but you have to do it within your means.”
The Gills have lost their last four without scoring a goal but performances are improving. Missed chances have been costing them lately.
Evans said: “The boys won’t miss those chances on a regular basis - their scoring boots will return.
“We still go to training with a smile and positive attitude and that younger group helps the older lads. Everyone believes they will win it tomorrow and if not we will win on Tuesday, you don’t always get what you deserve but over the season you do.”
The Gills will be bringing in emergency loanee for Saturday's game to replace goalkeeper Jack Bonham, after he suffered concussion on Tuesday night. Ryan Jackson’s injury isn’t as bad as first mentioned but he is unlikely to play. John Akinde is also suffering from a back problem.
Evans added: “We have to turn the negativity into positivity, it creates opportunity. Alex MacDonald has been really good and our best player at Portman Road (against Ipswich) was Robbie McKenzie who hadn’t played for weeks.”
