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Jose Mourinho's side were drawn against the Ligue 1 champions on Friday and, under Laurent Blanc, PSG have assembled a star-studded squad including the likes of Zlatan Ibrahimovic, Edinson Cavani and Thiago Silva.
Both sides sit top of their domestic leagues and Gourlay expects Chelsea - who themselves have plenty of world-class players - to be prepared.
"We're glad to be here, we'll prepare in the right way, but it'll be a classic two games," he told UEFA.com.
"It was always going to be a tough one when you looked at the teams that were in the draw.
"We'll be ready come the first game.
"Our form is good and we've got a lot of games between now and the end of the season.
"There are no hotels booked (in Lisbon, host city of the final). We just focus on one game at a time. We'll treat PSG with the utmost respect."
