City go into the match at the Parc des Princes in fine fettle having seen off Bournemouth with consummate ease 4-0 at the weekend.
Manuel Pellegrini's side have faltered in the race for the title, currently languishing in fourth and looking nervously over their shoulders at the likes of fierce rivals Manchester United and West Ham.
But their performances in Europe's top competition have been very good of late and the Blues will be looking to continue their recent run against a side that have already won the Ligue 1 title with a few months to spare.
The Belgian star is back after spending the last two months out through injury.
'We need to talk about Kevin'
And Shearer told BBC's Match of the Day that is bad news for everyone else, starting with PSG tonight.
"We need to talk about Kevin," Shearer quipped on MOTD.
"Twelve games he's missed and Man City have missed him, it's no coincidence that they've struggled when he hasn't been in the team.
"He took some time to find his feet again, there was a bit of rust but he just kept on going and going and going and he eventually got his reward... and what a finish.
"He (Pellegrini) took him off with half an hour to go, deserved it, and saving him for the Champions League midweek, superb performance."
Here's what you've been missing
De Bruyne’s powerful display was in truth the highlight for City against Bournemouth and it showed exactly what they have been missing during his injury during which time the wheels have fallen off their title challenge.
The 24-year-old belied the fact he was something of a surprise inclusion from the start considering he tore knee and ankle ligaments just over two months ago.
Shearer makes a salient point and PSG will be well aware of the damage De Bryne can do.
Whether they can stop him and the partnership he forges with Sergio Aguero remains to be seen.