On-loan Everton striker Lukaku has settled in well to life on Merseyside, scoring four goals in five matches for Roberto Martinez's side.
Benteke has also been in fine form this season, netting five goals in seven games for Villa, despite missing a month of the campaign with a hip injury.
But Lukaku insists he will do his friend no favours when they go head-to-head at Villa Park.
"Christian is on the other side of the pitch so I will not be looking at him. I'll be looking at the team as a whole because they have a good team," he told Weekend Warm-Up.
"We were together all the time during the international break and we speak all the time. I have known him since I was 14 years old. Our families know each other."
Lukaku would not be pushed when asked who was the better player and insisted they are not rivals.
"A rivalry is when you don't like a person. I like Christian very much as a person, as a human being and as player as well," he added.
"It is up to other people to judge. I would never say I was the best. I just want to improve and entertain people."
Lukaku is relishing the prospect of playing in the World Cup after helping Belgium to qualify for next year's finals in Brazil and revealed he was keen to do so for a very personal reason.
"For me it was a very nice moment (qualifying for the World Cup) because it was something I promised to my grandfather, who passed away in 2005," he said.
"You qualify for the World Cup and you will play at the highest stage. Everybody will be looking at us and at this moment Belgium needs to show itself to the world.
"We have done well in the qualification games and the friendly games but now it is the World Cup, the biggest stage."