The Terriers head to Wembley to tackle a Tottenham Hotspur side spearheaded by Harry Kane, the Premier League’s leading scorer with 24 goals this term.
Two of those came against Huddersfield in Spurs’ emphatic 4-0 victory at the John Smith’s Stadium in September.
Kane was so impressive that day he was applauded from the field by the home fans when substituted near the end.
Asked if the 24-year-old could be considered the best striker in Europe at the moment, Wagner replied: “How many goals has he now? Yes, at the minute I think he is. He is a fantastic striker and, unfortunately, not in our team.
“This is one of the reasons that the Premier League is so exciting, because there are players like him who you can meet. You really can test yourself against the best ones.
“But Tottenham is not only him. They are full of great individuals.
“As always we will try our best. We like to test ourselves against the best. We have our players and our strikers, with (Steve) Mounie and (Laurent) Depoitre, who we are very happy with as well.
“They help us and will help us, hopefully, on Saturday to be successful.”
Midfielder Aaron Mooy misses Town’s return to Wembley a little over nine months since that never-to-be forgotten afternoon when promotion to the Premier League was clinched in a dramatic penalty shoot-out.
The Australian suffered a deep cut to his knee in the February 11 victory over Bournemouth, a wound that subsequently became infected.
Wagner expects Mooy back in training next week while Elias Kachunga, out since mid-December with a knee injury, should be available again after this month’s international break.
Meanwhile, Hull City, replaced in the Premier League last summer by Huddersfield, will allow David Meyler to leave when his contract expires in June.
The Republic of Ireland international, one of just two remaining members of the side that reached the FA Cup final in 2014, has been told the Tigers do not plan to take up the option of extending his deal by a year.
Meyler has featured in just four of Nigel Adkins’s 15 league games despite being a regular under Leonid Slutsky earlier in the season. Allan McGregor, the only other survivor from the Cup final team, will also be out of contract this summer.