City, who beat Paris Saint-Germain 4-1 on aggregate in the Champions League semi-final last season, could go five points clear of Mauricio Pochettino's side with a victory in the French capital.
Pep Guardiola's team came from behind to win 2-1 at the Parc des Princes last April, but the Blues will be facing an even stronger PSG squad this time around, following major recruitment in recent months.
The Parisians made several big summer signings, bringing in Barcelona's Lionel Messi, former Liverpool midfielder Gini Wijnaldum, Real Madrid legend Sergio Ramos and Italian goalkeeper Gianluigi Donnarumma - all on free transfers.
Speaking about the quality of the PSG squad ahead of Tuesday's group stage meeting, Riyad Mahrez said, "PSG have a very good team."
"They're stronger this season, a bigger squad. It's going to be more or less the same game as last season, very tight. The best on the day will win."
The winger continued, "There's strength everywhere, in front, behind. [Sergio] Ramos and the keeper. They're stronger than last season."
"They always had a good defence anyway but with Ramos the experience the new keeper is very good. The strength of the squad, they'll be better."
Manchester City also added quality to their squad this summer, with the Blues breaking the British transfer record to sign Jack Grealish from Aston Villa for £100 million.
Both sides have been tipped as favourites for the competition this year, with the Blues reaching their first Champions League final last season - although falling at the final hurdle to Thomas Tuchel's Chelsea.
However, Riyad Mahrez does not believe that both sides being considered as favourites to win the Champions League this season will have any bearing on Tuesday's game.
"No not at all, the squads okay top players but a lot of teams have top players. Just a group stage game we have to try to win and get three points."
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