Lewis – widely considered Britain’s greatest heavyweight with wins over Mike Tyson, Evander Holyfield and Vitali Klitschko – compares the magnitude of the event to NFL’s Super Bowl.
“It’s like the last match of the year, and it’s the two greatest fighters in the world right now,” he added.
Briton Fury, 35, holds the WBC belt and boasts a record of 34 wins and one draw.
But he is coming off a narrow points win over former UFC star and boxing debutant Francis Ngannou in October.
Lewis, however, is not reading too much into Fury’s last performance.
“Tyson Fury looked bad in the Ngannou fight and I think he realised that himself,” Lewis said.
“What he did is really focused, and you can tell he’s focused because look at his body. He’s shredded, he’s muscular, he’s looking quick and that’s the way we know Tyson Fury.”