The Black Cats face their first European away fixture in over 53 years, seeking consecutive victories after beating AZ Alkmaar 1-0 in their opener.
The Frenchman emphasised the importance of respecting the hosts, who qualified by winning last season’s Taca de Portugal.
“We respect the opponent,” Le Bris told the media.
“Jose Fonte is part of our staff, and he has warned us that they are a very good team. They earned the right to be in this position, so we know we have to be ready.
“They only lost 1-0 to Porto earlier this season, which shows their level. We have to focus on the game in front of us and make sure we are prepared for the challenge.”
Le Bris also confirmed that squad rotation would be important as the Black Cats balance their Premier League commitments with their European campaign.
“It is always important to manage the schedule and use the depth of the squad well. Rotation will be necessary, but we also need to keep the squad strong,” he contined.
“We have prepared for this game like a Premier League fixture, with detailed analysis to understand how we can hurt their defence and create chances.”