Tottenham take on Hearts at Tynecastle on Thursday in the first of two matches which will decide which club makes it through to the group stages of the competition.
Spurs are huge favourites to advance given their superior quality, but Bale is adamant that he and his team-mates will not be taking the match lightly.
"We fully know what to expect at Hearts, we know they will probably look to come at us but we'll also be raring to go," Bale told Spurs TV Online.
"They will be just as determined to qualify and we'll need to start well.
"I'm sure it will be a good game and we won't take it lightly, that's for sure. We'll treat it like any other game and go out to win."
Bale was a key player in helping Tottenham reach the quarter-finals of the Champions League last year, grabbing the headlines with a series of sensational displays down the left flank.
Ankle and back injuries during the second half of the season restricted his game time and the team suffered, slipping to sixth before rallying to claim a Europa League qualifying spot.
The 22-year-old has worked his way back to full fitness now though and is relishing playing a full part in the campaign ahead.
He said: "It's been a good pre-season for me. I haven't picked up any injuries.
"I'm back from my ankle injury and I feel strong.
"I'm definitely looking forward to the season now. I did my rehab in Cardiff so I could back fit for a tough pre-season and that's important to any player."
Tottenham are expected to be without a number of key players for Thursday's first leg in Edinburgh.
William Gallas has a calf problem, Ledley King is recovering from knee surgery and Sandro, Alan Hutton (both knee) and Steven Pienaar (groin) are all unavailable.
There are also doubts over the fitness of Jermaine Jenas, Luka Modric and Tom Huddlestone, meaning Tottenham manager Harry Redknapp may be forced to play the likes of Jake Livermore and Danny Rose.
Should Modric, who has suffered from an ankle niggle in pre-season, be passed fit and play, he will severely dent his chances of completing a transfer to Chelsea as he will then not be allowed to be included in the Blues' Champions League squad if he moves.
The summer-long transfer regarding Modric's move to Chelsea has dominated the headlines this summer, but the club are determined to hang on to the Croatian and concentrate on bringing new arrivals into the squad.
The task of signing a new striker has been eased by the ?3.5million sale of high-earner Robbie Keane to the Los Angeles Galaxy on Monday.
The Londoners have been heavily linked with a loan move for Manchester City's out-of-favour striker Emmanuel Adebayor, but the former Gunners' move to White Hart Lane would depend on the Eastlands club paying a chunk of his wages.
FC Twente frontman Bryan Ruiz claims Tottenham have been in touch with him about a move to White Hart Lane.
The Costa Rica international, who attracted Liverpool's interest last season, hopes his strike against AZ Alkmaar at the weekend will have impressed Redknapp and any other interested clubs.
"I hope that my goal has removed any doubt from the minds of Spurs and any other clubs," he told Voetbal International.
"The reluctance of clubs (to sign me) cannot be to do with my technical skills. I showed what I can do last season with Twente.
"My physical condition is not a concern. I am fit."
Source: Team Talk
Source: Team Talk