Atletico have been hampered this summer by their ban on registering new players, yet they have kept hold of both star forward Antoine Griezmann and manager Diego Simeone and Los Rojiblancos remain one of the toughest units in Europe.
Napoli, meanwhile, have also kept hold of their most impressive players from last term, and having strengthened their squad, there is a feeling that they could improve on their third-placed finish.
Atletico have only played one match so far in pre-season - a 0-0 draw in Mexico against local side Toluca in which Simeone fielded a first choice starting XI. Napoli, for their part, have played four preparatory matches, three of them against lower league Italian opposition, with the most recent game a 1-1 draw against Serie A side Chievo.
Neither side is therefore in full flow and there could be a temptation to back a low scoring game with under 2.5 goals offered at a healthy looking 11/10 (2.10) .
Atletico's last five pre-season friendlies have all seen less than three goals scored, and the side from the Spanish capital can generally be relied upon to keep things tight even when facing decent opposition. Napoli, of course, are a side renowned for their attacking capability and last season were the top scorers in the Italian top flight.
Yet with this being a friendly, and with Atletico being arguably the best defensive Europe on the continent, backing under 2.5 goals looks like a solid selection for the game at the Allianz Arena.