That’s the view of PSG star Gianluigi Buffon, who admits his team are not clear favourites anymore.
Many believed the Ligue 1 side would comfortably progress past United when the draw was made in December.
But Manchester United sacked Jose Mourinho the day after the draw was made and their form has turned around since.
The Red Devils have won ten of their last 11 matches in all competitions under caretaker boss Ole Gunnar Solskjaer.
And now go into Tuesday’s first leg at Old Trafford (8pm) full of confidence.
Buffon, who moved to the French capital from Juventus in the summer, knows his team need to be on the top of their game to progress.
“Old Trafford is the temple of a great team with a very important history,” Buffon said.
“This tie must be confronted in a serious way and without any regrets. We’ll regret it if our way of playing isn’t expressed in the way that the match demands.
“Football is strange: two months ago, at the time of the draw, everyone thought that PSG would go through.
“Two months later, seeing what has happened with us and the developments at Manchester United, we are at the least on the same level now.
“This makes you understand how strange it is and how certain balances can swap around in the Champions League.”
Manchester United aren’t considered among the favourites to win the Champions League this season.
But Solskjaer is hopeful of upsetting the odds.
“I think the squad is very capable of winning against anyone and we go in to games confident in our form we are looking forward to the game but you can’t look too far ahead,” Solskjaer said.
“We just have to look at PSG and take the next challenge as it comes.
“I’ve been pleased with the attitude and if we keep working every day, we can improve and maybe surprise a few.”