With City and Milan meeting in the other fixture, Bayern have been paired against the 2012 Copa Sudamericana champions from Brazil and Paddy Power make Pep Guardiola's side huge favorites, pricing them at 1/7 (1.14).
Sao Paulo for their part are offered at 16/1 (17.00) with the draw available at 6/1 (7.00).
Bayern of course have looked imperious in pre-season under the stewardship of their new Catalan coach, scoring 61 times and conceding just three in their nine friendly fixtures.
Yet Guardiola's first competitive match in charge saw them lose the German super cup 4-2 against Borussia Dortmund, meaning there is still some work to be done.
However, it is clear that Bayern are still operating at a level which is likely to see many goals scored in their matches and while the price of 4/11 (1.36) for over 2.5 goals is too small to consider, odds of 10/11 (1.91) for over 3.5 goals are tempting.
This bet has paid out in the majority of Bayern's pre-season matches and should have every chance of doing so once more against a Sao Paulo side who have been shipping goals with alarming regularity.
|Over 3.5 goals scored at 10/11 (1.91) with Paddy Power|
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Phil Kitromilides is a sports journalist and TV Presenter in Madrid