The six-time Ballon d'Or winner silenced any doubters with a trademark strike, dribbling from deep before curling a stunning effort into the top corner at the Parc des Princes.
It followed a first-half strike from Idrissa Gueye as Mauricio Pochettino's men avenged last season's semi-final defeat to the Premier League champions.
But Messi will grab all the headlines after delivering yet another moment of magic against his former Barcelona boss Pep Guardiola.
Speaking on commentary for talkSPORT, former City defender Danny Mills said: "Wow, wow, wow. People that didn't think Messi was still up to it, this is him at his very best.
"He glides across the turf, goes past Laporte, who can't keep pace with him. He just holds him off, and as he plays the one-two, that finish into the top right corner is exquisite.
"How many times how we seen Messi do that? For me, the best player I've ever seen.
"He is quite simply outstanding."
More to follow…