City face the Ligue 1 outfit on Tuesday night in Matchday Two of the new Champions League season, as the 2020/21 semi-finalists go head-to-head.
While Guardiola's men triumphed in last season's meetings to reach our first European Final, winning 4-1 on aggregate, the City boss has warned those results will have little bearing on the coming Group A fixtures against the French side, especially given their summer recruitment.
"What happened last season was last season. They were a fantastic team and it was a tight game and now they have Messi," he said, speaking in his pre-match press conference.
"With this quality I don't know what we can do, honestly!
"They are fantastic team. What could I say with the players they have: Marquinhos, I’m a big fan of him. Hakimi, Paredes, Verratti, especially, and the players upfront - they can play wide, narrow, middle. They combine really well and have quality.
"Talent cannot be stopped. We don't put pressure on one player to stop the talent they have - we do it as a team. We know we will suffer - this level demands this. They are so good and you have to be able to suffer for 90 minutes.
"To control is so difficult. We will try to defend well when we don't have the ball and let them run when we have it.
"They are exceptional players - everyone knows it. All of them are so good. They can combine and connect. We are looking forward to the game and we will play."
Having enjoyed plenty of success together at Barcelona, Guardiola is very familiar with Messi in particular, hailing the six-time Ballon d'Or winner an 'exceptional' talent.
"This type of player speaks for himself on the pitch," he continued. "I don't have to add anything else.
"We were fortunate to see him during his 15, 16 years he is a professional.
"Messi speaks for himself. What he has done in his career is more than exceptional and hopefully, tomorrow he can play for the benefit of the game."
Hear all of Pep's pre-match thoughts in the video above...