The pair were pulled out of the hat in the Champions League last 16 draw in Nyon, Switzerland.
Milan crushed Salzburg 4-0 earlier in November to reach the Champions League knockout stages, set to take place in February and March, for the first time since 2013/14.
"You cannot expect to find easy rivals in the last 16, but we will do our best to prepare: they will be exciting rivals," Pioli said ahead of Tuesday's clash at relegation-threatened Cremonese in Serie A.
"Tottenham are very compact and organised with really strong individuals... with many (players) who know Milan and Italian soccer. In theory, I think it could be a balanced clash."
Pioli praised rival boss Antonio Conte for giving Spurs a clear identity and great mentality.
"Difficult matches, against a strong rival, trained by a great manager who knows us well," he said.
