The Black Cats welcome Arsene Wenger's men to the Stadium of Light as they look to bounce back from defeat at Reading.
Gardner, 26, is hoping for a repeat of last year's FA Cup fifth-round encounter, which his team won 2-0.
"It was really disappointing to lose the game last Saturday," said Gardner. "I thought we created enough chances to win the game, but with Ian Harte's set piece delivery you can't afford to give free kicks away in dangerous areas.
"We've got to pick ourselves up and move on to Saturday.
"Arsenal are a class side but they are beatable as we showed here in the cup last season. We'll have to get in their faces like we did last year and make it as hard as possible for them."
Sunderland held Arsenal to a goalless draw at the Emirates Stadium on the opening day of the season.