Rafael Benitez insists Liverpool will adopt an attacking mentality in their attempt to bring Manchester City's undefeated home record to an end on Sunday.

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The Reds make the short journey to Eastlands this weekend looking to overtake Roberto Mancini's fourth place side in the Barclays Premier League table by claiming three points.

And Benitez acknowledges a Liverpool victory can make a real statement of intent in the race for Champions League football.

"It will be a very important game for both teams," the boss told reporters. "We know from our positions we are both fighting with Tottenham and Aston Villa, so we have to keep going until the end (of the season).

"We will try to win. If you cannot, it is better not to lose, but the main thing for us is to try and win.

"We will try to attack and we know we will have to score goals if we want to win.

"You never know how you can win - sometimes it is counter-attack, sometimes it is attacking, so we will try to find the right balance.

"They are an attacking team and we will have to attack too, so I think it will be more open (than against Unirea)."

Quizzed by reporters on whether he felt there was more pressure on Liverpool and City to secure a top four finish, rather than the other clubs in the race, Benitez replied: "Tottenham have spent some money, Villa have spent some money, City have spent some money and we have spent some money so the pressure is on all of us.

"We have a lot of games to play and every game will be important, especially when you play against a team who is near you in the table."

City could be without top scorer Carlos Tevez for Sunday's encounter after the forward was allowed to return to Argentina on compassionate leave this week.

However, Benitez believes Roberto Mancini's charges have enough quality at their disposal to still pose a significant threat should the 19-goal striker miss out.

He said: "I don't know if he will be available, but clearly he is a good player who is doing well.

"But they have other good strikers, so I think they have enough quality in the squad and can replace Tevez with another good player.

"If Tevez is not there and they miss him we will be pleased, but I will say again, they have quality."

Meanwhile, the gaffer ruled out the possibility of Fernando Torres being included in the Reds' travelling party for the trip to Manchester.

The Spain striker is continuing to make good progress in his recovery from knee surgery at Melwood, but is not yet ready for a first-team return.

Asked whether there were any other injury concerns following the victory over Unirea Urziceni, Benitez added: "There are some knocks, but nothing serious at this moment."