Bayern Munich vs PSG is set to be an absolutely enthralling European final.

A club with rich history face one who has improved considerably under the ownership of QSI.

Remarkably, this is the first Parisian's Champions League final. They have never sat upon the throne on Europe's top table, an accomplishment Bayern have achieved five times.

The German's have been exceptional in this season's competition, winning every single game on route to scoring 42 goals, the second-highest tally the Champions League has ever seen.

In doing so Robert Lewandowski and Serge Gnabry have also surpassed the number mustered by Cristiano Ronaldo and Gareth Bale when Real Madrid won it in 2013/14. On top of that, Lewandowski is the tournament's top scorer.

However, they will have to break down a PSG side who have been efficient and organised in defence.

They have conceded the fewest goals - five - of any side in this season's edition. 

Robert Lewandowski celebrates

PSG might well face a barrage from Lewandowski and Gnabry, who have been part of a Bayern side who have taken 75 more attempts at goal than anyone else. 

They have a dumbfounding attack that is capable of shredding teams apart. Just phone those at Barcelona and they'll tell you how Bayern left the Catalan's in disarray. 

It's remarkable, therefore, that Bayern's entire squad against Lyon on Wednesday evening cost less than Kylian Mbappe and Neymar put together.

The PSG duo are the two most expensive transfers in world football, setting the Ligue 1 club back a combined £330.3m - per Transfermarkt

Neymar and Mbappe

Is this really true, though? Well, let's delve into the fees that Transfermarkt claim Bayern paid for their squad.

Looking at their starting XI last Wednesday, Manuel Neuer was their most expensive arrival at £27m. That almost defies belief when you consider some of the stars in Hanzi Flick's side. 

The second-most expensive acquisition was Thiago Alcantara at £22.5m. You then have to look back at the defence for the next highest - Jerome Boateng at £12.15m. 

But what about Lewandowski and Gnabry, I hear you ask? Well, incredibly, Lewandowski cost Bayern absolutely nothing. Gnabry, meanwhile, set them back only £7.2m. 

Gnabry and Lewandowski

It's safe to say that Munich know a bargain when they see one. Their star striker isn't the only one that was a free transfer - Thomas Muller and Leon Goretzka were too. David Alaba only cost £135,000.

If you add the £7.65m fee for Joshua Kimmich to the £9m tag paid for Alphonso Davies and the £4.5m loan fee for Ivan Perisic and everything comes to a total of £90.13m. 

Now, what about the substitutes bench? 

Javi Martinez was bought for £36m and Corentin Tollisso was a similar fee at £37.35m. So was Benjamin Pavard at £31m. In fact, the most expensive player in their squad, barring Philippe Coutinho who isn't technically a Bayern player - is Lucas Hernandez who was signed for £72m.

Kimmich in action for Bayern

That takes things to a combined sum of £266.48m so we're still some way short of the money paid for Neymar and Mbappe.

Finally, let's consider Joshua Zirkzee, Kingsley Coman, Michael Cuisance, Ron-Throben Hoffmann, Alvaro Odriozola, Sven Ulreich and Niklas Sule.

Add their fees and Philippe Coutinho's loan of £7.65m together and Bayern's total squad value comes to £324.21m. That means that Neymar and Mbappe cost £6.09m more.

How on earth are PSG the underdogs in this final?