The Swiss moved into the third round on Thursday after dispatching Carlos Berlocq 6-3 6-2 6-1 at Flushing Meadows.
Federer's unusually low seeding of seventh would mean that he would face Nadal in the quarter-finals of the tournament should they both reach that stage, but the 32-year-old insists that he isn't thinking about a clash with the Spaniard.
"I am well aware of the draw," Federer told reporters. "But, at the moment, I am clearly focusing on round by round and it would be a big mistake if I was thinking too much about Rafa.
"I would love a match with Rafa but, for that to happen, I have to keep playing well and keep winning.
"Right now it's about winning for me, trying to gain confidence and enjoy myself. I hope I can progress, we'll see how it goes. Today was one of those matches I expect myself to win, if possible in straight sets, and gain confidence in the process. All those things happened, so I'm pleased about it."
Federer, who is a six-time champion at the US Open, will face Adrian Mannarino of France in round three.