City are odds-on favourites to claim the trophy at Wembley on Saturday, with Wigan's preparations having been overshadowed by their battle against relegation. Yet, despite the Latics being in deep trouble at the bottom of the Barclays Premier League, Kompany rates them highly.
"They are one of the more difficult sides we have played this season. You can see it's a team that doesn't fear keeping possession," Kompany said.
Wigan outplayed City for large spells of their meeting at the Etihad Stadium last month - only to lose to a late Carlos Tevez goal.
"When it's going well for them they are a very difficult team to play against. We have to be careful. When they played at Etihad, they were really good and caused us a lot of trouble.
"But we managed it really well in the end. We didn't concede and we won the game. I think they are a good team and if people think they will be easy then it is a mistake."
City rested several players for their midweek win over West Brom in preparation for the final.
Kompany, Yaya Toure, Pablo Zabaleta and Gael Clichy were given the night off while Sergio Aguero and David Silva did not get off the bench. There was some concern about Toure, with the influential midfielder also withdrawn at half-time of last week's game at Swansea through fatigue, but he has declared himself fit.
The 29-year-old, who scored the winner against Stoke in the 2011 final, said: "I am good. Sometimes it is difficult to play all the games at the same level and sometimes you can get an injury.
"But we have worked on that, trying to keep injury far away and try to concentrate on delivering at the weekend. I am already fit. I started training three days ago and I am well in now."
- Sports & Recreation