The Premier League champions must beat Los Blancos at the Etihad to have any chance of staying in this year’s competition and Mancini knows his side are in for a very difficult evening.
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"Football is fantastic because when you play well against [teams like] Real Madrid and Barcelona you can win. You can beat the best teams,” Mancini told reporters.
“It's my opinion that Real Madrid are the best team in the world, with Barcelona.
“When you play against Real Madrid you play against 11 top players. You have to pay attention to all their players."
Manchester City currently lie bottom of Group D with just two points, whilst Real Madrid are second with seven and Borussia Dortmund top with eight points.