The reigning European champions will take on the Danish champions at Farum Park in Group E.
"Nordsjaelland is a fantastic story of a club winning the title with a young coach and by playing attractive football," said Di Matteo.
"They are a strong team, which they showed against Shakhtar Donetsk (in a 2-0 defeat). They like to keep the ball but we also have a lot of emphasis on possession.
"We prepare for every game in the same way. We know from the past that there are not any easy games in the Champions League. It is a crucial game for us. We are favourites on paper and a win would help in what we are aiming for."
In the other Group E game on Tuesday, Juventus will host Shakhtar.