The two sides have been paired together in the last 16 in what is considered the tie of the round.
Roche does not believe that PSG, who were knocked out by Barcelona last season at the same stage despite winning the first leg 4-0, are behind their opponents, who are the double European champions, in attack, but there are other areas where they are deficient.
“Line by line, where are Madrid stronger than PSG?” he said in an interview with Le Parisien .
“In attack, the two teams are equal. Mbappe is much better than Gareth Bale, Edinson Cavani scores more than Karim Benzema and, if Cristiano Ronaldo is still a little ahead of Neymar, the Brazilian’s not far away.
“The Madrid midfield has an advantage in terms of automation. They ally technique, power and aggression.
“In the middle of the defence, PSG don’t have anything to envy, although there’s no equivalent to the fighting spirit of Sergio Ramos. He’s a big-match player that is not at Paris.
“In the full-backs, Madrid are ahead with Dani Carvajal and especially Marcelo. Even if they don’t defend brilliantly, they have a technical quality that is hard to match.
“In goal, Keylor Navas has more experience than Alphonse Areola, who is still a young keeper.”
The first leg of the tie will be played at the Bernabeu on February 14, with the return match in Paris set for March 6.