Doncaster boss Grant McCann has claimed that Sunderland 'should be running away with the league'.
The two sides meet at the Keepmoat Stadium on Tuesday night one point and three places apart in the League One table.
Over 4,000 Sunderland fans are set to make the journey and create an intense atmosphere for the clash.
McCann has won plaudits for the style of play he has instilled since taking over in the summer.
Only Sunderland, Barnsley and Peterborough have scored more goals than his side.
He claims that the first two of those teams are 'head and shoulders above everybody financially'.
"They'll have one player on more money than my whole team - I know that for a fact," McCann told BBC Radio Sheffield.
"They're a huge club for this division. They should be running away with the league really, with the budget they've got.
"This season, I think generally League One is more of a level playing field - apart from Sunderland and Barnsley," he added.
"Barnsley have a squad that they've put together for about £10m and their XI that they put out every week is worth about that.
"It's a Championship team, so those two are head and shoulders above everybody financially."
Jack Ross signed 12 senior players over the summer but had to face numerous challenges, including the departure of 15 players.
He said on Monday that he is expecting the clash with Doncaster to be an exciting game.
"It’s one I’m looking forward to," Ross said.
“John and James watched them earlier on in the season and were really impressed and everything I’ve seen of them, I think they play in a really positive manner in terms of how they pass the ball.
“Maybe that’s good for us tomorrow because we’ve came against different styles this season. But, everything I’ve seen of Grant and his team, has been a team that tries to go and play football.
“I think the stadium and the environment will be one that we will enjoy tomorrow as well. I expect a difficult game against a team that to be where they are after 13 games, they can only be a good side.”