The North London outfit are looking for back-to-back wins in Cyprus following their 3-1 triumph over Borussia Dortmund in their opening encounter at Wembley.
APOEL are the underdogs of the group due to Spurs, Dortmund and defending champions Real Madrid filling the remaining positions.
The Cypriot side got off to the worst possible start by losing 3-0 in Madrid, but Pochettino has warned his players not to get complacent.
"Our supporters might expect us to win but we know very well the Champions League is very tough and this is a tough game waiting for us," Pochettino told reporters. "APOEL are very tough. I watched them in their local league and against Real Madrid. They have good players.
"It is important to take the game and respect them because we need to win. It's so important. First we need to fight and play better than them and show we deserve the three points."