The Hoops need just a point at the Etihad Stadium to secure Premier League survival, but a loss or draw for the Blues could be fatal to their title challenge should Manchester United better their result against Sunderland.
Hughes, who was sacked as manager of City in December 2009 and replaced by Roberto Mancini, insists his motivation does not lie with scuppering the hosts’ title hopes.
“I am not at all surprised it has come to this given the way the season has panned out from our point of view and many other clubs,” the Welshman told reporters on Friday.
“Here we are now with so many issues on the last day of the season still to be resolved. It is going to be an exciting weekend.
“People keep throwing that word [revenge] up but it is not in my mind at all. From my point of view I am completely focused on what we have to do as you would expect.
“We have got a huge game and huge challenge. It is not going to be easy as Manchester City are an outstanding football team.
“The prize they are going for is obviously the ultimate prize and for us to deny them the opportunity to do that will be difficult.”
Manchester United manager Sir Alex Ferguson compared Hughes’ task to when he managed Aberdeen and beat the favoured Real Madrid to win the European Cup Winners’ Cup
“That is one way of looking at it,” Hughes said of the Scot’s comments. “It is a huge task.
“We haven't done at all well on our travels and we go up there with a record that isn't the best.
“It is a huge game for Manchester City, make no bones about it.”
Samba Diakite could miss Sunday’s match with a virus, while Shaun Derry and Akos Buzsaky are also doubts for the final match of the campaign for the west London side.
“We are still waiting on Samba,” he added. “He is still doing light training but at this point of time it looks like he will miss out.
“Akos Buzsaky trained today for the first time after he had a little bit of a problem with a hamstring and Shaun Derry has a bang on his thigh, which is hampering him somewhat.
“It is just a dead leg but it has been a bit difficult to shake off so he didn't train today.
“Our midfield has taken a little bit of a hit but we hope that a number of those will resolve themselves this Sunday.”