Liverpool are looking to claim their first silverware since 2006 but must overcome Malky Mackay’s side, who are pushing for promotion to the Premier League next season.
“It will be a tough game,” Carroll told Liverpool’s website. “They have got to the final too and they’ve got there for a reason.
“They’re a good team, so it’s a going to be difficult. I am just looking forward to getting there and playing against them.
“I know they are in the league below, but they’ve got to Wembley for a reason.
“We’ve got to go and think we’re playing against Manchester United. We’ve got to treat it as though they are the best team we’ll play against.”
The 23-year-old striker could not hide his excitement at the prospect of playing in the first cup final of his career and collecting his first winners’ medal at Liverpool.
“I am buzzing and can’t wait for it,” Carroll added. “All of the lads are the same. It’s a cup final at Wembley for Liverpool, so it’s great.
“I came here to win medals. Getting to Wembley is great – now hopefully we can go there and get the win.”
The England forward added: “We haven’t had the easiest run [to the final]. We’ve knocked out Stoke, Chelsea and Manchester City, so it hasn’t been the easiest but we’ve stuck by it, pushed through and got to the final.
“It was great to knock out Man City. Everyone knows how they play and how good they are. We just went out there, did what we could do, showed what we’re about and got the win.
“The manager has been great. He’s picked his team right in every round and got us through. All of the lads that have played in the games have done their job, so I think the gaffer deserves a pat on the back.”
MORE: Man United latest news
MORE: Arsenal latest news
MORE: Chelsea latest news
MORE: Liverpool latest news