Max Allegri claims Tottenham will pose Milan a great threat even without the injured Gareth Bale.
Bale did not travel to Milan this morning after failing to recover from a back problem.
"Independently of Bale's absence, Tottenham have done well without him in recent games," Allegri said.
"They are an intense, very organised team with a good collective, with individuals who are technically very good.
"It's the Last 16 of the Champions League. It will be very difficult also seeing as we are playing for 180 minutes."
Asked to reveal whether his focus lies with Serie A or the Champions League, Allegri replied: "We have been top for 13 games and it's normal that we have spoken more about the League because recently we haven't played in the Champions League.
"Now instead the Champions League is back and it's always a primary motivation for the club.
"Seeing that in recent years Milan have gone out in the Last 16, we need to give everything to go as far as possible.
"Tomorrow we have to play a balanced game. The objective is to try not to concede a goal. That's something important over the course of two games.
"They have a very important attacking potential. We'll need to have great defensive solidity. The entire team must work well not to concede a goal."
Tickets for the Champions League final between Juventus and Real Madrid are still on sale with reseller Viagogo - Click to find out more