"France remain a strong nation in European football, one that is always capable of playing at a high level," Buffon told French daily Le Parisien.
"Playing against France is like playing a derby."
Cesare Prandelli's side will be missing hot-headed midfielder Daniele De Rossi who has been left out after he punched Stefano Mauri during Sunday's Rome derby.
Juventus's Emanuele Giaccherini will likely take De Rossi's place and play alongside club team-mates Claudio Marchisio and Andrea Pirlo, together with AC Milan's Riccardo Montolivo.
Prandelli has a wealth of options up front, with local media reports suggesting that Serie A's joint top scorer Stephan El Shaarawy of AC Milan is favourite to start in attack alongside Mario Balotelli.
"As I have told the players, we're neither better nor worse than before the Spain game. We can't say that we're at the same level than the European champions or the Euro runners up [Italy]," said coach Didier Deschamps.
"He is an inventive player and I do not need to tell you about his technical skills. He is able to make the others play well," the coach said.
"He has been enjoying a nice time with Lyon and I wanted to see him in this group before the important matches scheduled next year."
Full-backs Christophe Jallet and Gael Clichy have pulled out injured, with Deschamps calling up Olympique Lyon's Anthony Reveillere and the uncapped Benoit Tremoulinas of Girondins Bordeaux.
