The forward believes Arsene Wenger's side "play beautiful football" and admits the Gunners are the most difficult opponent the German club could have faced in the Champions League
Arsenal, who finished second behind Borussia Dortmund in the group stage, host the reigning European champions in the first leg of their last-16 tie on February 19.
And while Muller believes Wenger’s men will provide a difficult test for Bayern, the forward believes the German club’s dominance over the last few seasons makes them slight favourites.
"The Gunners play a very beautiful football, they are the most difficult opponent we could have got,” Muller told Kicker.
“We are on eye-level with this top team from the Premier League.
"We have had more success on national and international level than Arsenal in the last few years, that's why we are slight favourites.
"We are holders and we have improved. Of course, we are the team to beat when it comes to the [Champions League] title.”