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Haves take on have-nots as PSG meet Valencia

The contrast is less than flattering for Valencia who, rather than splurging hundreds of millions of euros on top players, have been forced year-in year-out to sell leading performers like David Villa, David Silva and Juan Mata.

They are now effectively owned by the Valencia government after the club's foundation was unable to keep up with payments on a bank loan guaranteed by the regional administration that was used to buy a stake in the club.

PSG are riding high at the top of Ligue 1 after Friday's 3-1 win at home to Bastia while Valencia are improving but still down in fifth place in La Liga and in danger of missing out on a Champions League spot next season.

Unlike last-16 counterpart Ancelotti, Valencia coach Ernesto Valverde did not rest key players at the weekend with captain Roberto Soldado, playmaker Ever Banega and winger Sofiane Feghouli featuring in Saturday's last-gasp 1-0 win at Celta Vigo.

Striker Nelson Valdez came off the bench and headed the winner in the third minute of added time as Valencia's form continued to pick up under Valverde who replaced the sacked Mauricio Pellegrino in December.

The Swede, who once spent a season with Valencia's La Liga rivals Barcelona, has been in scintillating form this term and tops the Ligue 1 scoring charts with 21 goals in as many appearances.

"They are all very good footballers and we have to be very focused to try and stop them," Pereira added.

"They have a lot of stars and are building a team. They have signed some great players and the more time they spend playing together the better the team will be."

PSG's latest signing, former England captain David Beckham, is expected to be in the stands for the first leg at the Mestalla on Tuesday.