The Toffees suffered their first Premier League defeat of 2013 at Goodison Park when the Black Cats snatched the three points thanks to Ki Sung-Yeung's penalty after goalkeeper Tim Howard had been sent off.
Saints now make the trip to Merseyside on Sunday and Pochettino is expecting a backlash as Roberto Martinez's side look to return to winning ways.
"It was the first time Everton have lost at home in all of 2013, we had wanted to be the side to break that record and beat them at Goodison Park, but Sunderland have beaten us to it," said Pochettino.
"But it is clear we will face a great side and a great manager in Roberto Martinez and it will be very difficult."
Most Premier League managers bemoan the busy festive period, but Pochettino, whose side won 3-0 at Cardiff on Boxing Day, is happy to have the games coming thick and fast.
The Argentinian said: "I think we are thoroughly enjoying this period. We are getting paid to do what we enjoy.
"It is a busy period but we and the fans are enjoying this period.
"As someone who is passionate about football, this is a new experience for me but it is amazing and I am thoroughly enjoying it."