"I would say that, due to the size of the club (Fiorentina), this is our biggest game so far in the competition," said Lescott.
"But we will show the same respect as when we went to Brann Bergen (in the last round).
"I don't think we should be worried in any game - some teams just deserve more respect than others."
Everton manager David Moyes is likely to stick with his tried and trusted formation, which means striker Yakubu will play on his own up front ahead of a five-man midfield in order to combat the hosts' three-man attack.
But Lescott stressed this was not a negative ploy by the Merseysiders.
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