Speaking at the pre-match conference on Tuesday, Nagelsmann stated that Mane is "still finding his rhythm" after being away for a while and although a final decision on his starting position has yet to be made, he believes Mane can still make a significant impact from the bench.
Nagelsmann also emphasized the importance of an attacking approach to counter the threat of PSG's "extraordinary" striker Kylian Mbappe.
Sadio Mane In Training
He expressed his desire to send Bayern's excellent players onto the field in their best positions, focusing on attack rather than solely on defense.
Bayern head into the match with a 1-0 advantage from the first leg, thanks to a goal from former PSG player Kingsley Coman. They have won all seven of their Champions League matches this season, scoring 19 goals and conceding just two.
While PSG will be without forward Neymar due to an ankle injury, Mbappe is expected to start.
Bayern veteran Thomas Mueller said PSG would "definitely be weakened" by the absence of Neymar and his "outrageous skills", but warned of his "favourite" player Mbappe.
"He doesn't just play beautifully, he's very effective. It's no secret the whole world likes to watch him play football.
"Tomorrow, we don't want to watch him we want to distract him and make him work. If it goes to plan, he won't have fun tomorrow.
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