The Bengals lead the AFC North and are currently on a three-game winning streak, while the Steelers sit in third spot and still have faint hopes of making the playoffs.
Lewis has stated that despite a four-game better record, his men must be wary of the threat that the Steelers pose.
He told reporters: "As we prepare for the Steelers this time, the one thing you can say is that they're different offensively, with Le'Veon Bell at running back, the draft pick. He's a good runner and receiver of the football, and he gives them another weapon.
"Heath Miller is back now, and Antonio Brown and the rest of the receivers continue to play very, very well - Emmanuel Sanders, Jericho Cotchery. They're effectively moving the football. Ben Roethlisberger is playing as he does, always very well.
"We've got our work cut out for us this week. We need a good week of preparation to go out and play an important football game for us."
The Bengals were 20-10 victors when the sides last met, back in week two of the current season.