The two sides will meet each other for the second time this season on Saturday as the Gills look for revenge following a 2-0 defeat at the hands of the same opponents in October.
Now as they head to the Stadium of Light, Lee insists that it is going to be a great challenge against a side that were until recent years plying their trade in the Premier League.
“It is a great challenge”, the 29-year-old was quoted as saying by Kent Online.
“It’s a proper club, they were a Premier League side not too long ago and they have some good players. We look forward to these challenges.”
Lee also revealed there will be added motivation for the Gillingham side as they look to show they are better than the players on the books at Sunderland.
“For me, personally, I like playing what are considered the best teams in the league because it is a chance to show how good I am as well.
“A lot of players in the dressing room will like that stage to perform on to prove that they are potentially better than their players.”
Gillingham enjoyed a good record against Sunderland last term, knocking them out of the FA Cup and even beating them in League One.