Chelsea were paired with Laurent Blanc's side in the quarter-final draw but Gourlay insisted any of the seven teams lying in wait would have provided stern opposition for the 2012 champions.
Speaking to Sky Sports News, he said: "I had no preference. It was always going to be a tough team when you looked at the quality of those in the draw.
"These are the top eight teams left in the competition. Paris Saint-Germain will be tough but we will be ready for the first game.
"We will treat them with the utmost respect and hopefully we can go there, put on a show for our fans and bring it back to Stamford Bridge.
"Our form is good at the moment but we have a lot of games between now and the end of the season. We are sitting in a good position in the Premier League so we have to take every game one at a time, try to win them, then see how everyone around us does."
PSG reached the last eight of the competition last year under Carlo Ancelotti and his successor has pinpointed the home leg as a major factor in the outcome of the tie.
"Getting the return leg is a small advantage for Chelsea so we will have to make the difference at home," said Blanc.
"We are going to prepare well for this double confrontation, we still have a little time."
PSG skipper Thiago Silva said he was delighted with the draw as it affords him the chance to come up against fellow Brazilians David Luiz, Ramires, Oscar and Willian.
"I can't wait to get there. It will be a big duel between two big clubs. And I hope that contrary to last season we can reach the semi-finals."