The two nations meet in the World Cup Group A qualifier at Hampden on Friday night.
The 27-year-old forward is on loan at Hull from Peterborough and it was while playing with Posh that he came up against the Tottenham superstar, who scored a double in the 2-1 win over the Scots in Cardiff in October.
Boyd, called up to the Scotland squad for the first time, is honest enough to admit he was "destroyed" by the Welshman when facing him at White Hart Lane in January, 2010 as Spurs romped to a 4-0 FA Cup win.
"Bale is on fire at the minute," he said.
"I remember playing against him in the FA Cup about four years ago for Peterborough, I was on the right wing and he was left wing and he destroyed me.
"I am usually just running forward but I was running towards my own goal for most of the game that time.
"But you would expect that with the level he is at, he is at the top of his game at the minute.
"I think he has to be (the best player I have played against), with his power and pace and he has added goals to his game this season so he is becoming the complete player.
"He is a world class player but he is one man, he is not the whole team.
"Obviously he did well in the last game, scoring two but it would be foolish for us just to concentrate on one player.
"We have some fantastic options as well so I'm sure they will be wary of them."
Boyd, who was born in England but qualifies for Scotland through his grandfather, thought his international career was up and running when he scored for Scotland B in a 3-0 win over their Northern Ireland counterparts in August, 2009.
However, he did not make the step-up until the arrival of new manager Gordon Strachan, who had tried to sign him when he was boss at Middlesbrough.
"I was disappointed that I didn't make the breakthrough earlier," said Boyd. "I thought I did quite well in the B game but for one reason or another it didn't work out but I am delighted to be here.
"You do think that (chance passed you by) but you try to keep going and with the move to Hull and going for the Premiership it puts you in the spotlight a bit more so it has been good
"I think he (Strachan) tried to sign me when I was at Peterborough and he was at Middlesbrough but for some reason that didn't happen, I think Peterborough wanted a bit too much money.
"I am just delighted that he has given me the chance to show what I can do here.
"It is nice that he showed interest in me earlier, he must like me as a player, but I just kept my head down and kept playing well for Peterborough and now Hull and finally it has happened. He just told me to enjoy the week's training and see what happens."
Strachan has called up Aston Villa midfielder Barry Bannan in place of West Brom's James Morrison who is understood to have injured his hamstring playing against Stake at the weekend.
Norwich defender Steven Whittaker has also been called up to a squad which had already seen Ross McCormack, James Forrest and Danny Fox withdraw due to injury.
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