The Irish midfielder looks set to go up against the Player of the Year contender on Sunday but he is adamant that David Moyes's side will not be making any special plans for him
David Moyes's side travel to White Hart Lane for their match on Sunday and the former Manchester United man believes that Spurs have Bale to thank for many of their wins this season.
The Irishman highlights Seamus Coleman's previous performances against Bale as a reason for optimism, though, before adding that Andre Villas-Boas has a number of impressive players at his disposal.
"I think [Bale] has been unbelievable. He's won games for Spurs on his own," Gibson told Everton's official website.
"It's good for English football and it's good for Spurs but hopefully he is not good on Sunday against us. I think he is up there with the best in Europe at the minute.
"Seamus has dealt with him quite well the last two times he has played against him. He's a great player and I don't think there is one particular way of stopping him.
"We're good as a team defensively and we work hard for each other, so hopefully we will be alright. They've got great players in the squad and players coming off the bench as well, so I don't think we are going to go into the game just focusing on Gareth Bale.
"It took them a while to get going but they are in great form at the minute but, if we play the way we have been and the way we did against Manchester City, I think we will do well."