Uruguay are set to be bolstered by the return of star striker Suarez, who has been declared fit for Thursday's game at Arena Corinthians after recovering from surgery to repair the meniscus in his left knee.
Suarez's imminent comeback is a big boost, with both sides' knockout-stage hopes at the FIFA World Cup in Brazil hinging on the result.
Tabarez's men were stunned 3-1 by Costa Rica, while Italy accounted for England 2-1.
While the Liverpool striker's return is welcome news, Tabarez said his prolific frontman might be underdone for the match in Sao Paulo.
"If Luis plays tomorrow, we should allow for the fact that he may not be at the level that he is when he is scoring goals in the Premier League," Tabarez told reporters of Suarez, who scored 31 goals during the 2013-14 league campaign.
"But the question that needs to be asked is whether still, it's a player who can make important things for the team or not, and we are defining it in these hours."
The Uruguay coach also revealed his angst regarding England's attacking quartet.
Tabarez pinpointed the threat of Daniel Sturridge, Raheem Sterling, Wayne Rooney, Danny Welbeck, as well as captain Steven Gerrard, who he believes are capable of hurting Uruguay.
"I think England played a good game against Italy," he said. "In fact we have discussed in part of our planning, the data we have collected there.
"This is a team that has a lot of attacking quality and has very good players.
"They have four players who play very fast and capable of scoring, with an attitude of playing very direct.
"And a very pragmatic organiser of big game experience and full force in Gerrard, with a defence that is very important in the team attack and all that was showed in the game against Italy."
