The Black Caps are top of Pool A with three wins out of three, including an eight-wicket thrashing of England, heading into their showdown with fellow co-hosts Australia in Auckland in front of what is set to be a capacity 40,000 crowd at Eden Park on Saturday.
New Zealand are set to field an unchanged side with swing bowler Tim Southee, who took a stunning seven for 33 against England -- the third-best World Cup return -- fit following a minor shoulder injury.
Australia's former World Cup-winning captain Steve Waugh has tipped New Zealand as the favourites for Saturday's match but McCullum wasn't interested in such talk.
"Look, I have said all along, favourites or underdogs, it's irrelevant once the game gets under way," McCullum insisted.
"Our focus is very much on how we try and execute the game that has served us so well over the last little while. If we do that, we will be hard to beat.
"Both teams are desperate to win tomorrow."
McCullum added his team, bidding to give New Zealand their first World Cup title, were in confident mood because of their recent record.
"The fanfare and anticipation is big but the guys are in a good space because of what we've done previously.
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