League convert Burgess was a surprise inclusion in the England side for the game at Twickenham after playing less than two hours of international rugby union.
"We won't be trying to single out Sam Burgess at all," Wales coach Warren Gatland told reporters on Friday.
"We will be going out there to smash him like everyone else."
Burgess finished his league career by leading the South Sydney Rabbitohs to victory in last year's NRL grand final, the showpiece game of Australian rugby league.
"He's got inexperience at rugby union but not at big occasions," Gatland added.
"We're not rubbing our hands together about one player thinking there's a weakness there -- that is not the way we look at it. When you underestimate a player, it comes back to bite you."
Wales kicking coach Neil Jenkins said that England would not be weakened by picking Owen Farrell at flyhalf in place of the more creative George Ford.
"They are both excellent players," said Jenkins, a former Wales flyhalf and prolific goalkicker.
"Obviously George had a very good Six Nations, but Owen played very well against us in 2014 here (Twickenham)."
"He (Farrell) is a good overall player -- excellent in defence. He is a great goalkicker and that might have edged it in his favour. They are lucky to have two quality 10s."
Wales top Pool A by virtue of a better points difference than England, with Australia close behind in third. The top two nations will progress to the knockout stages, meaning that one of the teams currently ranked, two, three and four in the world will not progress.
Jenkins is expecting strong Welsh support in England's Twickenham fortress on Saturday.
"I'm not sure how many points it's worth, but it's quite a few. If there are 20,000 here, the boys will thrive on that," Jenkins said.
"It is the game of the World Cup so far. We are looking forward to it. We hope they will be singing during the game and at the end."
(Reporting by Ed Osmond; Editing by David Goodman)
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