The Dutch coach is preparing to take on Milan on Wednesday knowing that only a victory will do if his side are to successfully progress out of Group H, after the sides drew 1-1 in the reverse fixture in October.
And despite the testing trip to San Siro, De Boer believes that Ajax have just as much chance of qualifying as the hosts.
"Who are the favourites? Milan are playing on home turf and are a great side, but I think we each have a 50 per cent chance of qualifying," De Boer said.
"This time it's an important game for them, as they are 22 points behind the leaders in Serie A and so it's a completely different situation."
Whether or not Ajax manage to secure qualification, De Boer feels that his team will learn something from the game.
"We have prepared for this the way we prepare for every game. Some of the younger players perhaps feel the tension more, but this has to be transformed into something positive," he added.
"Aside from the result, matches like this must be valuable experience for them. We'll have to give our all.
"Milan will try to keep possession. Kaka and Mario Balotelli are great players and we must be wary of them, but we're also in good shape and can put in a great performance.
"We must make the most out of the spaces Milan will leave us."
