The 67-year-old coach has admitted he will be relying upon the Liverpool striker's genius in the final third to see them past Cesare Prandelli's side - despite his injury problems
The Liverpool striker was forced to undergo knee surgery last month and missed his country's tournament-opening loss to Costa Rica.
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Suarez is not yet match fit but Tabarez has no doubts about once again starting his star striker in Uruguay's must-win meeting with Italy at Arena das Dunas on Tuesday.
"He's still not at 100 per cent," the 67-year-old coach told reporters on Monday. "But his presence will be great for the team and a problem for our opponents.
"We rely a lot on what Luis can do in the final third of the pitch he has not lost anything after the meniscus operation."
While Suarez is set to start against the Italians, Tabarez refused to confirm if he will stick with the same starting line-up that saw off England.
"If one gives the line-up beforehand, it is a courtesy - nothing more. I do not see the point in announcing it," he confessed.
"Regarding the team that played the last game [against England], they are to be thanked for doing a good job.
"I think that side, even with some minor variations, can be perfectly adapted to the demands of facing Italy.
"But it will not cost us anything to wait until a few hours before the game before naming the team."
Uruguay and Italy both have three points after two games but the Azzurri's superior goal difference means that Cesare Prandelli's only need a draw in Natal to go through to the last 16.