The Argentine and Cristiano Ronaldo have been widely recognised as the two greatest players of the last decade, with the former winning six Ballon d’Or trophies and the latter winning five.
Usually, their goalscoring exploits have seen them reach the top, but both have been eclipsed by Lewandowski this season, with the Bayern striker having scored 34 goals in the league to fire the Bavarian side to the Bundesliga title.
"The Barca of today is no longer the same as before. They have Messi, of course. A player like him is always capable of genius.
Looking ahead to the clash, Matthaus also told Sky Germany that he believes Bayern will need to be significantly under par to lose the clash against Barca.
"Naturally Barcelona have enough quality to produce the best of themselves in one game, but I think Bayern will have to make many mistakes and do many things wrong to lose against this Barcelona," he said.