Speaking to the media on Sunday, Roberto De Zerbi said: "We can decide if we go to Wembley to visit it like a tourist, or we go to try to win.
"I know it will be very difficult against Manchester United but if you play, you want to win. Always. In every competition.
"I think it is good for us. We want to change our target and if you fix your target higher, it is easier to lose, but it is the way to grow up.
"A way to progress and to improve. I think I prefer to improve, maybe losing [along the way], but fixing the target deeper. I don't like the target too easy."
Man United will face Brighton in the FA Cup semi-final at Wembley next month for a chance to secure a domestic cup double this season.
The Red Devils beat Fulham 3–1 in the quarter-finals at the weekend while the Seagulls secured a 5–0 win against League Two side Grimsby Town.
