The two sides meet at Wembley with the Three Lions needing a win to guarantee qualification to the 2014 World Cup finals and currently sit just a point above Ukraine in the group.
Rooney believes that the clash with Poland will prove to be a trickier test for England than their 4-1 win over Montenegro on Friday.
"It's a massive game," the striker told reporters. "Poland are probably a better team at the moment than Montenegro.
"I think they are much more dangerous on the counter-attacks and we will have to prepare well for that. But if we perform like we did against Montenegro, then we will be okay."
Ukraine face San Marino on the same night.