The Italy striker has shone at San Siro since his transfer from Manchester City in January, though the Dutch giants' boss is adamant that the Rossoneri have other players who can hurt PSV in the first leg of the playoff.
"We're not just going to try to stop Balotelli," he told reporters. "We have to beat AC Milan over two matches – that's our goal, our task and our challenge.
"We're playing against an absolutely great team with a lot of individual qualities and qualities as a group. What I've seen from them was a very high level and we shouldn't think too easy about that now."
The Dutch giants had several high-profile players move on in the offseason, including Dries Mertens, Kevin Strootman and Erik Pieters, but Cocu is confident that the replacements - such as 8 million-euro signing Adam Maher - can fill the void.
"At PSV we're used to the fact that players leave our club and more players left than usual this year," he continued. "You need to cope with that as soon as possible and it's difficult to form a team again.
"But I'm really satisfied about the progression and the players [signed] in those positions will prove to be good replacements."
The Eredivisie side travels to San Siro for the return leg on Aug. 28.
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