The Saints arrive on the back of a calamitous record home loss and Gundogan expects the visitors to be still smarting and looking to put a few wrongs right at the Etihad.
“I don’t think it will make the game any easier,” said Gundogan.
“I think they will defend aggressively and sit quite deep, so it will probably all be about the chances we create.
“We will have to be careful because any chances they do get to test us, they will be a threat so we will have to be careful from set-pieces.
“But as for our preparations, it shouldn’t change too much because we will have a lot of quality on the pitch and we will play our own game.
“If we play the way we did in he second half against Aston Villa, I don’t think we will have any problems.”
City haven’t lost in the Carabao Cup since a 1-0 defeat to United in 2016 and have won the competition for the past two seasons.
Gundogan says good cup runs are crucial to the Blues finding their best form and that they will be doing all they can to win the trophy for a third successive season.
“It’s all about staying in a rhythm and obviously, we don’t want to go out of this competition,” he said.
“We want to stay involved in this cup for as long as possible and we will perform as well as we can against Southampton and that is our target.
“It’s up to the manager to choose 11 fit and ready players and then it’s all about us all doing our jobs.
“We have won our last three games since the international break and we want to keep that momentum going.”