While Paris Saint-Germain has beaten some big teams in the competition over the last few years, overcoming Madrid at the Bernabeu would be their biggest scalp yet. Laurent Blanc’s men are offered at +370 odds at CG Technology in Las Vegas for the victory, while Madrid can be backed at -140 and the draw is available at +270.

PSG is also available at plus a half-goal for +120 odds on a spread bet.

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The goalless draw in Paris back on matchday three means Madrid has a slight advantage given they are playing at home, and Los Blancos’ record at the Bernabeu is imperious. They are undefeated domestically in their own stadium in 14 months, while in Europe they have suffered just one defeat in 25 games (4-3 against Schalke in last season’s Round of 16 second leg).

Rafa Benitez has had a serious list of injuries to contend with of late, although he will be hoping that a number of first teamers absent for the weekend win over Las Palmas will be able to return.

Certainly we should see Keylor Navas back in goal with the Costa Rican rested as a precaution, while James Rodriguez, Karim Benzema and Pepe should come back into contention.

The pleasing thing for Benitez has been that despite missing key personnel, his team remains unbeaten and there is a growing feeling that when the squad is back to full strength, the side could be a real force to contend with.

PSG, meanwhile, has almost wrapped up the French title at the start of November with Friday night’s 1-0 win at Rennes putting them 10 points clear at the top of Ligue 1. Such domestic dominance can be something of a double edged sword, allowing teams to comfortably rest players ahead of big European games (as PSG did on Friday with Motta, Ibrahimovic and Verrati) but also depriving them of serious, competitive action week in, week out.

The Parisians are desperate to make strides in the Champions League having reached the quarterfinals in the last three seasons, but question marks remain over their ability to compete at the very highest level with the continent’s elite.

Our tip for the first game between these teams two weeks ago was UNDER 2.5 goals, and given how comfortably it paid out, a repeat looks tempting at +115 odds.  Real Madrid this season has been effective rather than prolific, expert at keeping things tight, and at the Parc des Princes they afforded PSG precious few chances.

Tuesday’s match should be similarly tight, and if either side takes the lead they are likely to try and defend it rather than go in search of more goals.

Goal.com best bet: UNDER 2.5 goals (+115)

This story has been edited since its original version on Goal.com to  reflect the odds offered in Las Vegas.