The Blues, managed by Liam Rosenior, travel to France for the first leg of the round of 16.
Gusto expects a “completely different” encounter compared to their meeting in the final of the Club World Cup, where Chelsea dominated and lifted the trophy.
In that match, PSG were widely regarded as “very poor” and “very easy to beat,” while former Chelsea manager Enzo Maresca and his squad earned praise for their commanding display.
Despite that comfortable past result, Gusto is bracing for a far more competitive scenario. He suggested the match could go either way.
“I think tomorrow will be completely different [to the Club World Cup final] as a contest,” said Gusto via X.
“This is the Champions League, so it’s very different [type of game] and it’s a completely different competition.”
Premier League rivals Liverpool experienced the challenges of playing away in the Champions League on Tuesday night as they lost 1-0 at Galatasaray.
