The Argentine believes the City boss is the best manager in the game and, whilst he can call on the services of Neymar and Kylian Mbappe, he acknowledges Guardiola’s men are more than capable of derailing his side’s aspirations of reaching the final for the second consecutive season.
“I think Manchester City are one of the greatest teams in the world, with, for me, the best coach,” he said at his pre-match press conference ahead of Wednesday’s match.
“It is going to be tough. We don’t know if we are going to win or not. We know there are a lot of theories. The most important thing is the 180 minutes to get to the final and to be better than your opponent.
“We know we need to fight a lot tomorrow and next week to beat a great team like Manchester City.
“It is not going to be an easy game for both sides. They have unbelievable players that are difficult to control in 90 minutes and in our side, it is the same.
“City are doing fantastic journey this season and in the previous seasons with Pep. It is going to be a tough game.”
With some of the best players in the world set to go up against each other, City’s meeting with PSG is a mouth-watering prospect.
And the same too can be said about the battle between the two men in the dugout.
Like Guardiola, Pochettino is widely regarded as one of football's finest and most progressive coaches and though the Catalan is someone he holds in particularly high regard, the former Tottenham Hotspur boss does not believe the managers are the focal point of this tie.
“For me, it's one team against another,” he added.
“It's not a personal battle or a personal game. PSG vs Manchester City. It will be a battle between two very good teams.
“When you talk about Guardiola you're talking about one of the best coaches in the world, if not the best. I admire his career, not only the titles but the legacy he is building in football.
“I am a coach who loves football, trying to learn and compete and win. That is the objective of every club. It's a game between two big clubs.”
In Foden, City have someone else Pochettino admires.
The Academy graduate is enjoying the best season of his fledgling career and the PSG boss believes limiting his impact will be crucial if his team are to be successful.
“He's a fantastic player,” added the 49-year-old.
“We know him very well from England, he's a player we need to control. We have ideas but he's an enormous challenge.
"He's difficult to compare with Mbappe because they're two different players but he will be a big challenge."