"It doesn't really matter who opens," Dravid told reporters on Saturday. "He could provide some exciting possibilities up the order, but we could also get him out early and put a lot pressure on their middle order.
"We will be prepared whoever England open with."
England's inspirational all rounder will play his first game after recovering from ankle surgery in July.
Flintoff is not expected to bowl in the early games, but could bat up the order to score quickly when field restrictions are in force.
Dravid paid tribute to the world's best all rounder, who inspired an epic Ashes series victory over Australia last year and rallied the side to a 1-1 Test series draw in India deputising for injured captain Michael Vaughan.
"He had a huge impact in the Ashes which probably was well documented," he said. "Probably what was not so well written about was the impact he had in India, with the bat, ball and his captaincy."
Dravid said England faced a major Test against spin, hinting both off spinners Harbhajan Singh and Romesh Powar could play, but refused to accept the 2004 Trophy finalists would be the weakest in Group A.
"The biggest challenge they have to deal with is how they play our spinners and adapt and adjust to the (slow) wicket," he said.
"But I don't think anyone would dare call England a soft team. They got some good match winners, very good players."
India thrashed England 5-1 in a home series in April, but are under pressure to regain their touch after losing 4-1 in West Indies and flopping in last month's Malaysia tri-series.
Dravid said any team could win the tournament but was hoping his team would benefit from home advantage.
"It is an advantage for us, we came back from some difficult positions to win that (England) series," he said. "But in an eight-team competition, any of these teams can go on and win.
"I hope we hit the ground running," he said. "We can be a force to reckon with at home."