Despite impressing this season, Atalanta face a monumental challenge against PSG, whose wage bill of €371 million last season amounted to more than five times that of the Italian club's €69 million.
Atalanta were undefeated in 17 matches before losing the final match of the season at home to Inter Milan. PSG's last defeat came in the Champions League round of 16 when they lost away to Borussia Dortmund.
The Italian club have never made it this far in Europe's most prestigious tournament but that didn't prevent PSG manager Thomas Tuchel from giving them the advantage - due to the fact that PSG haven't played a league match since February.