Last season's finalists PSG were drawn against United in Group H for the first stage of the 2020-21 competition in Geneva on Thursday.
Man Utd lost their first leg of their 2018-19 tie against PSG 2-0 at Old Trafford, but staged an unlikely second leg turnaround at Parc des Princes to progress to the quarter-finals on away goals.
Thomas Tuchel and his players were inconsolable after Marcus Rashford's late penalty sealed a 3-1 victory for United in the dying seconds of the game, but have bounced back impressively since that memorable encounter.
PSG lost 1-0 to Bayern Munich in Lisbon on August 23 having reached the showpiece event for the first time in their history, and will be aiming to go one better this time around.
Marquinhos says the squad will use their surprise loss to United as motivation when they meet again later this month, as he told RMC Sport following the draw: “These are teams that we faced not so long ago.
"They are very good teams. It’s not an easy group. It will take good things to pass.
"A spirit of revenge against Man United? Everyone has a way of separating. A lot has happened since our elimination from Manchester two years ago.
"But if taking it as a rematch can motivate us to play a good game, then that's okay. "
Ex-United midfielder Ander Herrera, who moved to Parc des Princes on a free transfer last summer, insists PSG won't allow complacency to creep in as they continue to chase down an elusive piece of silverware.
He told Telefoot after seeing who the French champions will play in Group H: “A very strong group, I think. Perhaps the most spicy of all. But we are ready.
"We have already had a good Champions League. It will be challenging against Leipzig and Man United that we know well.
"And new with Basaksehir, it's never easy to play in Turkey. If we are ready to do the same thing again? We had a very good Final eight, but we lost the fiinal. This is the feeling we have left.
"There is a feeling of revenge. We want to show everyone to fight again for this Champions League. But, this group of the first round is very strong. If we miss out on a game, we can be eliminated.
"It will be necessary to be attentive. It will be necessary to prepare all the matches like finals. Error is prohibited. Everyone dreams of winning this Champions League.
"We have to play with optimism and the conviction that we are going to win it, but we cannot pretend to do so. I think we've lost some important players, but it's also an opportunity for other players to step forward and play at the same level as those who left. "