The hosts, meanwhile, are looking to cause an almighty upset and end their four-game winless run across all competitions.
Match preview
Chateauroux arguably have the toughest third-round tie of all this season as they are tasked with keeping Ligue 1 champions PSG quiet on home soil, and their recent form against sides significantly weaker than the Parisian giants does not bode well heading into Friday's clash.
Indeed, La Berri have won only two of their last nine competitive fixtures across all competitions, both of which coming in the Coupe de France against Stade Poitevin and Lege-Cap-Ferre respectively.
Manager Maxence Flachez - who spent time with the likes of Lyon and Sochaux during his playing days - sees his side languishing in 14th place in the third-tier standings, just one place and two points above the relegation zone.
Chateauroux have only ever played one season in Ligue 1 (1997-98) and they have also reached the Coupe de France final on just one occasion, losing to none other than PSG in 2003-04 which was their last meeting against the Parisian giants.
La Berri will be regarded as huge underdogs on Friday, but they will be hoping PSG are still feeling the after-effects of losing their first Ligue 1 match of the season to high-flying Lens last Sunday. Indeed, Christophe Galtier's men were beaten in the top flight for the first time since March when Lens recorded an impressive 3-1 home victory.
Without the presence of World Cup winner Lionel Messi and the suspended Neymar, Hugo Ekitike led the line with Kylian Mbappe and the former equalised for the visitors three minutes after Przemyslaw Frankowski scored a fifth-minute opener. However, Lois Openda and Alexis Claude-Maurice both got their names on the scoresheet to condemn PSG to a disappointing defeat.
PSG, who have seen their lead at the Ligue 1 summit cut to four points, now turn their attention to the Coupe de France, a competition they have won in six of the last eight years. However, they failed to go all the way last season after they were eliminated in the fifth round by Nice on penalties.
Defensive frailties have crept into PSG's performances of late, with Galtier's side keeping only one clean sheet in their last seven matches across all tournaments.
Nevertheless, PSG have progressed from the third round of the Coupe de France in each of the last 30 years and they will be confident of extending this run with a victory on Friday.
Chateauroux Coupe de France form:
Chateauroux form (all competitions):
Paris Saint-Germain form (all competitions):
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Team News
Chateauroux will be without midfielder Ferris N'Goma and forward Alioune Ndour - who have scored a team-high three goals each so far this season - due to suspension.
Flachez may decide to switch to a back five in an attempt to counteract the attacking threat of PSG, with centre-back trio Peter Ouaneh, Opa Sangante and Kouadio Ange Ahoussou all protecting goalkeeper Paul Delecroix.
Romain Basque and Malcolm Viltard - who both scored in last weekend's defeat against Sedan - are set to retain their places in centre-midfield alongside Jonathan Mexique, while Florian Bianchini could be joined in attack by Natanael Ntolla.
As for PSG, Galtier has confirmed that Mbappe and Achraf Hakimi will be rested for Friday's contest, while Presnel Kimpembe (Achilles) and Nuno Mendes (thigh) remain sidelined due to injury.
The visitors will also be without midfielder Marco Verratti, who will serve a one-match suspension, but Brazilian star Neymar is available to return after serving a ban of his own against Lens.
Messi is also available and could feature for the first time since winning the 2022 World Cup with Argentina, although a cameo appearance off the bench seems more likely than an immediate start.
Galtier is expected to rotate his starting lineup, with the likes of 16-year-old Warren Zaire-Emery, 17-year-old, El Chadaille Bitshiabu and 18-year-old Ismael Gharbi all pushing to start for the senior side.
Chateauroux possible starting lineup:
Delecroix; Youssouf, Ahoussou, Ouaneh, Sangante, Mbengue; Mexique, Basque, Viltard; Ntolla, Bianchini
Paris Saint-Germain possible starting lineup:
Rico; Mukiele, Marquinhos, Bitshiabu, Bernat; Zaire-Emery; Vitinha, Gharbi; Soler; Sarabia, Ekitike
We say: Chateauroux 0-4 Paris Saint-Germain
A comfortable PSG victory is expected on Friday even if Galtier decides to ring the changes, with the current Ligue 1 leaders set to have plenty of joy in front of goal against their third-tier counterparts.