Napoli, who have 26 points from 10 games, are on a 10-game winning streak in all competitions and will look to extend that streak against Jose Mourinho's Roma.
"You do need to be cautious but I think we're doing the right thing by pursuing our philosophy of playing attacking football," Spalletti told reporters.
"We'll look to spend as much of the game as possible in the opposition half, obviously trying to maintain our shape so that we don't get caught out at the back."
While Roma have won only one of their last eight Serie A meetings against Napoli, they are on a three-game winning streak in the league.
"Roma are doing well and they've shown what a good team they are. We must show our quality and keep up the good things we've been doing but with greater intensity and speed," Spalletti said.
"Roma are particularly good from dead-ball situations and that's been a factor in many of their results."
Spalletti said Napoli's Nigeria striker Victor Osimhen (23) would be available to start against Roma but Andre-Frank Zambo Anguissa (26) would not be ready after suffering a thigh injury.
“I don't think Frank (Anguissa) will be involved in this one. It wouldn't be right to risk him. We have other players who have trained well this week and can play in the same position. Whoever plays will be up to the task," Spalletti said.
