The Etihad Stadium outfit drew 1-1 with Napoli in their first game of the tournament, and will take on a reinvigorated Bavarian side, who beat Villarreal 2-0 in Spain in their first fixture.
Despite a daunting task at hand, the Italian coach is urging his team to go for three points.
“We are not here to lose. We know it will be difficult but we want to win if possible,” he stated in a press conference.
“I am certainly satisfied with the progress we have made, even if we need to improve a lot. This is the second game for us in the Champions League. Now we are a good team.
“But if we want to arrive on the top like Bayern Munich, who have such a big history, we need to work very hard,” he continued.
Mario Balotelli, who scored at against Everton at the weekend, is suspended, which may give Carlos Tevez a chance to play.
“I have four fantastic strikers, but I can’t play four strikers in all the games. Mario played against Everton. Carlos, tomorrow, could have a chance.
“I will decide the team tomorrow. I am sure that I can choose well because I have Carlos, Edin (Dzeko) and Sergio (Aguero) to pick from,” he stated.
Despite not winning their first game at home, Mancini does not feel the pressure to gain qualification is building just yet.
“We wanted to beat Napoli but we need to understand that in the Champions League you can also draw at home.
“The most important thing is that we get 10 points to reach the second stage. Against Napoli we just wanted to win. With that pressure you can make some mistakes.
“Here it will be different because we know it will be a tough game. I am sure we will do well tomorrow,” he concluded.