Friday's draw paired the Bavarian giants with last season's runners-up United in a repeat of the memorable 1999 final.

"Manchester is a tough draw," Dutchman Van Gaal said on Bayern's official website.

"They're joint favourites with Barcelona. They're enjoying a very good phase at the moment and it’ll be difficult to beat them."

Bayern were on the verge of lifting the 1999 trophy but two stoppage-time goals from Teddy Sheringham and Ole Gunnar Solskjaer gave United a remarkable victory at Barcelona's Nou Camp.

Van Gaal's side will be looking to avoid a repeat of that unpleasant experience.

"English teams always play their own game, which is an advantage for us, as we otherwise always meet extremely defensive teams," he added.

"It'll be a tremendous match for the crowd."