Paraguay midfielder Carlos Bonet insists his side are not going to underestimate the threat posed by New Zealand in their final FIFA World Cup™ group match or think about what opponent they might get in the last 16 should they overcome the All Whites.

Paraguay are currently two points clear at the top of Group F heading into the final round of pool fixtures after drawing with reigning world champions Italy and beating Slovakia in their opening two games.

Having got what, on paper, looked to be their two toughest fixtures out of the way, Paraguay are now firm favourites to seal a place in the knockout stages when they face rank outsiders New Zealand in Polokwane on Thursday.

However, with the Antipodean side having held both Slovakia and Italy to 1-1 draws in their first two matches, Paraguay know they cannot afford to take Ricki Herbert's side lightly.

"We're happy (to be top) but we still haven't taken the most important step, which is to get through the next phase, but that's what we're looking for," said Bonet, whose side will meet one of the Netherlands, Denmark or Japan in the last 16 if they get through.

"There are still no calculations being made (about possible opponents in the next round). We need to play the game first, we have 90 minutes left in front of us.

"The plan is to finish first of course, we have the chance and we need to try and make sure we don't miss out on a great opportunity to wrap up the group. Afterwards we'll see who we get.

"They (New Zealand) are a difficult opponent like all the teams, nobody gifts you anything in these types of competitions and more than anything they've done a great job. No-one should undervalue what New Zealand have done.

"(But) we are more concerned about what we can do and show what Paraguay are capable of."