The French giants are looking to improve on last season's performance in Europe's premier club tournament, when they crashed out in the quarterfinal to Barcelona on the away goals rule.
Cabaye feels Jose Mourinho's outfit will be the toughest the Ligue 1 champions have met in Europe this campaign.
"We need to work hard, stay focused and show a lot of respect to their team," the midfielder told UEFA's official website. "It’ll be the first real test for PSG this year in European competition, so we’re motivated.
"In the end, the objective is to qualify for the semifinals. We expect two tough matches, and it won’t be easy, but we’re ready to put in the effort."
The 28-year-old joined the capital club in a big-money move from Newcastle in January, and he reflected positively on his time in England but said he couldn't reject a move back to France.
“I really liked playing in another league and discovering another culture. Playing in the best league at the moment, it was a real discovery for me. I loved it, I enjoyed it a lot," he said. "When a club like PSG wants you and does everything to have you, it’s difficult not to accept it. It allows me to come and play to win titles like the French league, we're in the League Cup final and of course we’re still in the Champions League.
"For a football player, these are very important decisions to make. I didn’t hesitate in coming here."
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