City picked up a narrow victory at the DW Stadium last season against a Wigan side with a reputation for being hard to beat at home.
But Lescott - while knowing the competition he faces for a place in central defence with Matija Nastasic - is relishing the chance to feature after recovering from injury.
"Wigan gave us a really tough game last season and we just edged the game 1-0 and were hanging on towards the end to be fair," Lescott told the club's official website.
"They always seem to play better against top teams and have a lot of talent in their side plus a very good manager who likes his team to play attractive football.
"They proved that against United last season when they did us a massive favour in the title race by beating them last April, but fully deserved it so we can't and wouldn't underestimate them.
"These games are a chance to showcase how good they can be and occasionally they really surprise people like they did by beating Spurs away last month.
"I've won there a number of times so it's not been a bad ground for me but it's going to be hard for me to break back into the team with Matija playing so well, but if I'm called upon to do a job, I'm fit and ready to play."