Spurs are currently in the title race - trailing Leicester City by five points - while Liverpool have experienced an indifferent season as they sit in ninth place in the Premier League.
Milner told the official Liverpool website: "The biggest thing is consistency. We've shown that we can beat the best teams and the levels we can hit, but it's about hitting those more consistently.
"That's the difference between us and Spurs at this moment in time.
"But you'd be more worried if you couldn't get up to those levels, whereas we've proved that - it's about getting there time and time again and, when you're on an off day, still managing to get that win."
Certainly, consistency is a big thing to have hampered Liverpool's progress this season. They have shown in several one off games this season that they can turn the better sides in the league. One only needs to look at their last display in the Premier League against Southampton where they played so well to command a 2-0 half-time lead, only to throw it away in the second half and end up losing 3-2.
One could also say that in front of goal there is a huge difference as Spurs have a centre-forward that has scored in excess of 20 goals in the Premier League so far this season, while Liverpool don't have a player who has achieved double figures in all competitions thus far.
It will be interesting to see if Liverpool can address their problem with consistency and goalscoring going forward. Both Liverpool and Tottenham like to close down the opposition quickly and in order to be at the their best the passing has to crisp, sharp with a real threat in the final third. The clash at Anfield tomorrow evening should be an interesting affair.