The 'Super Eagles' face Argentina in Johannesburg as Group B opens to the backdrop of the power and boldness of the West Africans against the flair and versatility of the South Americans.
Etuhu told Fultime magazine: "He's the man, isn't he?! For me, and for many, he is unquestionably the best player on the planet right now. He was incredible last season, we're talking about one of the real greats of the game.
"He's a player that I love watching, he makes everything look so easy when, in actual fact, the things he does week-in-week-out are very difficult. I'm looking forward to facing him and testing myself against someone who is now considered as one of the best, not just of our generation, but of all time. It will be a great test for myself and for my team-mates, but we have to show no fear, he's only human after all.
"In the Premier League we play against some top, top players every week so we have the experience. On our day we're capable of beating anyone."