Gasperini's men have lost just once in the league this season and are second in the standings, five points behind Napoli who they host on Saturday.
"We are working well, there is a good spirit in the team and there is a nice atmosphere overall. Our (place in the) table and our results are very good. At the beginning of the season, I think it was hard to predict this would be a top-of-the-table clash," Gasperini told reporters on Friday.
Against Liverpool in the Champions League on Tuesday, Napoli suffered a rare 2-0 defeat at Anfield after late goals from Mohamed Salah (30) and Darwin Nunez (23).
"(The loss) says they are not unbeatable although they deserved more against Liverpool," Gasperini added.
"When you lose you pay a little more attention and react (better). Sometimes after a victory you have enthusiasm but you pay less attention to uncovering what the difficulties were.
"We will have to do something important to get a result. It will be important not to give space to their fast forwards but also not to sit too deep. We will need a focused display."
Napoli said that Khvicha Kvaratskhelia (21) would not play in Saturday's clash due to acute lower back pain after training.
The Georgian - nicknamed Kvaradona after former club hero Diego Maradona - has played a key role since joining the club in the close season, scoring six goals and registering seven assists in the league.
Gasperini also provided updates on injuries in his Atalanta squad after revealing on Thursday that Luis Muriel (31) had a partial tear to his right thigh.
"Muriel has more of a ligament than a muscle problem. It's a pity because he played some games in good condition, he will resume (playing) after the (World Cup) break," he said.
"(Marten) De Roon (31) is training with the team and will be called up tomorrow. It looks like he has recovered, but of course there are always some worries."
