The summer signing has been in fantastic form this season and he admits to “loving life” with the Gulls.
“They could have given us an easier first game!” joked the forward, who has also played for Wrexham and Southport.
“But it’s a brilliant first match really – it’ll draw a good crowd hopefully and to play one of the top teams first is something we should relish.
“We’re going to try and make things for difficult for Tranmere and get off to a good start.”
Gray says he’s already feeling at home after leaving Manchester for the south coast of England.
“It’s different but it’s fantastic and that’s because there is a great group at Torquay,” he adds.
“It’s a fresh start for me. Kevin Nicholson, our manager, just seems to get the best out of me. He brings everyone together.
“We have had a team BBQ or two, families mingled and it was great. I didn’t eat too much of course!
“A few of the players live together and there’s a lot of confidence that we can have a great season. We can’t wait to get started.”