Everton and Leeds are set to clash on Saturday in a potential relegation six-pointer with both teams desperate for points.
Leeds are without a win since November and while Everton did win their last home game against Arsenal, they were poor in their 2-0 defeat at Anfield against Liverpool on Monday night.
Matteo conceded that if the Everton fans get behind their side they are very difficult to play against at Goodison Park.
The former Leeds star stressed that set-pieces are going to make the difference on Saturday and he insisted that the Whites need to place special attention to Tarkowski.
The Everton defender scored the winner from a corner against Arsenal and Matteo feels he will be a constant threat in every dead-ball situation.
The former White said on LUTV: “Once the fans get onside with them, they will be really hard to play against at home.
“Set-pieces will be absolutely key.
“Tarkowski attacks everything so somebody has to go and deal with him.
“If I was one of the Leeds players, I’d say he is my responsibility, I will take care of him and everyone else has got to do their jobs around that.”
Leeds are on a nine-game run without a win and are desperate to post three points on the board for the first time since November.