Benfica managed to eliminate Manchester United in the group stages of the Champions League after a 2-2 draw at Old Trafford.
“It doesn’t matter who you get at this stage,” Gourlay told Sky Sports News.
“It will be a difficult game but it’s important to have the away game first and build the foundation from there.”
Both Ramires and David Luiz joined Chelsea from Portuguese giants Benfica.
“Ramires and David Luiz will know quite a bit, and we also know about them because they came from Manchester United’s group. They are a very strong side and we will look forward to the upcoming games,” Gourlay said.
