The captain says that the Bavarians will not change their possession-orientated approach, pointing out that the Red Devils only had once change at Old Trafford last week.
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The Bavarians enjoyed the majority of possession in last week's reverse fixture at Old Trafford, but failed to create many chances and were ultimately indebted to Bastian Schweinsteiger for claiming a 1-1 draw.
Nevertheless, Lahm has made it clear that Bayern will stay true to its own philosophy when it tackles United again, this time at the Allianz Arena.
"We all look forward to games like these. We'll go into the game absolutely determined to reach the semifinals," the versatile defender said at a press conference. "And we will do what we always do. Through our own possession, we do not let anything happen to our goal.
"We have spoken about the goal we conceded in Manchester. As a team we are very good in zonal marking. Normally. So, of course, we have spoken about this and trained on it during the week. Manchester had only one chance."
Lahm then went on to admit that former Borussia Dortmund playmaker Shinji Kagawa could cause Bayern problems, but stressed the Japan international is not United's only attacking threat.
"Kagawa is a danger, as is every other United player," the Bayern captain warned.