Jose Mourinho has promised Paris Saint-Germain fans they will see a different Chelsea side to the one that lost 3-1 at the Parc des Princes last season.
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The sides met in the quarter-finals of the competition last season, with PSG winning at home before being knocked out on the away goals rule after losing 2-0 in the return leg at Stamford Bridge.
"I'm not saying we won because we were better than Paris. We won because we scored a goal away and we didn't concede at home."
Jose Mourinho
David Luiz moved between the two clubs over the summer for £50m and with the money raised from the sale of the Brazil international, Chelsea were able to add to their squad.
Luiz has claimed Chelsea are a better team since he left but Mourinho refused to be drawn on that.
"I'm not here to comment what opponents say, even being David. I don't want to comment,” he said.
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"We beat them, but we lost. And we lost in Paris and again knockout competition was decided in the last minute. A detail makes a difference.
"I'm not saying we won because we were better than Paris. We won because we scored a goal away and we didn't concede at home.
"Paris are a great team and are basically the same team as last season, with David Luiz. Same team, same coach, same dynamic, same profile.
"They have conditions to be better. When you have stability you can always improve. Chelsea are a different team. We have some different players, we change a little bit the profile of our game, the identity of our game.
"I don't want to say we are better or not better. I'm saying that we change the profile of our game, so I believe that tomorrow Parc des Princes will see a different Chelsea than last season."