The Italian outfit come face-to-face with the North London club at the Emirates Stadium, with former Liverpool and Chelsea boss Rafael Benitez leading the Serie A club.
"It's very tough because the Gunners are very, very strong," De Laurentiis told Sky Sports News.
"We met them last August but today will be a different game. We don't play with fear, we play to enjoy."
Both Arsenal and Napoli secured wins in their opening European group games, beating Marseille and Borussia Dortmund respectively.