Mancini expects Liverpool to be a different proposition to the side they defeated 3-0 in August at Eastlands.
Mancini said: "Dalglish is a fantastic manager. He was an incredible player, I remember him very well. Liverpool are a very strong team, especially when they play at home.
"They lost two important players in (Javier) Mascherano and (Fernando) Torres but they bought (Luis) Suarez, (Andy )Carroll as well as other good players. It will be a very hard game."