Pearson guided the club back to the top flight as champions of the second tier last season, and with fellow promoted sides Burnley and QPR struggling in their new surroundings, Leicester have made an impressive start to the campaign.
After credible home draws against Arsenal and Everton, and a plucky performance in defeat at Chelsea, Pearson's men got their first win of the season with a 1-0 success at Stoke City last time out.
Sunday sees another big name visit the King Power Stadium, as Louis van Gaal's United aim to build on their 4-0 thrashing of QPR last weekend, and Pearson is well aware of the threat posed by the away side.
"For us as a club it represents another great opportunity for our players to go out and play against a very good side," he said on Friday.
"They've certainly added quality to the players they already had. Potentially it's a fixture which a lot of people look for - Man United have been the dominant domestic club over the last 20 years.
"Although they're going through a transitional period since Sir Alex Ferguson stepped down they're still a huge club - they're a massive world brand.
"They've been a huge presence in the English game and European football for a long time.
"We have to find the right way to play against them and that's a challenge for managers and players alike.
"We still intend to be as positive as we can be but more than ever there has to be a collective understanding of the players."
Pearson went on to express his satisfaction at how his squad had coped with the step up from the Championship in the early weeks of this season.
"I am pleased," he said. "It’s not an exact science because you've got to try and get the chemistry right with the side at any level.
"We felt we had the right players to get out of the Championship in the right direction. It's quite rewarding to see a group of players who worked exceptionally hard to achieve the status we have now in the Premier League and to be very much valued parts of the same squad.
"There's always going to be different circumstances as to whether you can or can't keep a squad together. We have a number of players that are capable of making the transition and we still have players that can do that.
"Hopefully we have players that can sustain success at this level and we'll look to develop the squad."
