Howe's squad remains the same as at the weekend, though with Joe Willock in doubt. Injured midfielder Sean Longstaff has not travelled.
Newcastle beat PSG 4-1 in October, however, the Ligue 1 side have won their last six league games, propelling them to the top of the standings, with Howe saying that "since we played them they've been scoring for fun".
"It's hard to talk about their players, the team has quality in every position. We will do our best defensively, our defensive resilience is being good and we are going to try to be as good as we can be."
Bottom-placed Newcastle are just three points behind group leaders Borussia Dortmund, who are on seven, but are running out of time to remain in contention.
"It is imperative we don't lose. This is a defining moment in our Champions League campaign, we are going to give it everything," Howe added.