One of the more unlikely competitive matches in any major FIFA competition pits the amateurs from the South Pacific against a team that has won two European titles and the World Cup in the last five year,s and earned comparisons with the great Brazil side of 1970 widely regarded as the best team in history.
Spain coach Vicente del Bosque, speaking to the media before the Group B match, said he and his team were taking their opponents very seriously and would treat them with the utmost respect.
However, he revealed that captain Iker Casillas, who played in Sunday's 2-1 win over Uruguay, would be rested and squad members who did not feature against the South American champions would also get a run-out.
"There will definitely be a change in goal and those who did not play against Uruguay will play," he told a news conference.
"It's not showing the opponent a lack of respect but an attempt to maintain balance," added the former Real Madrid boss.
"It helps improve relationships when everyone feels useful. The 23 players I have are starters for their clubs and they are all capable of playing for the national team.
"It is often difficult when you are facing a weaker opponent but you have to show all your virtues and try to win.
"We also have to show them total respect and naturally we want to score as many goals as possible."
"We will show them the utmost respect but we want to score," the Barcelona playmaker said.
"Our main objective is to win the game, play well and get the three points and advance in this tournament.
"But Tahiti have nothing to lose and showed a great spirit against Nigeria.
"To me it does not matter if the opponents are less well known or not, they deserve to be respected and we will do that."
Spain's record victory was established just over 80 years ago when they beat Bulgaria 13-0 in a friendly in May 1933 and their biggest competitive success came in 1983 when they beat Malta 12-1 in a European qualifier.
