PSV lost their opening Champions League game at Juventus and drew at home to Sporting, but in their bid to retain their Eredivisie title, they have won all nine league matches this season, scoring 29 goals along the way.
"I think that with the expanded Champions League format there are lots of teams with very high levels," Luis Enrique told reporters ahead of Tuesday's home game against PSV.
"Last season, they were the best team in their country, and they have had an incredible start to the season when you look at the statistics."
The PSG coach expects a similar challenge to their most recent game, a 4-2 win over Strasbourg on Saturday to put them top of the Ligue 1 standings.
"They are a top level team without doubt. I think it will be similar to the game against Strasbourg," he said.
"It will be tough for us because of how they play. They play far away from their goal. They press well and score goals and the two goals they scored were from high pressing.
"The Dutch teams play very good football and PSV know what to do with the ball."
After PSV, the French side have games against Atletico Madrid and Bayern Munich, but Enrique is not looking beyond the Dutch champions.
"The next game is always the most important one because that is the one you can control," the Spaniard said.
"With the new format of the Champions League every home game is even more important. That also goes for PSV."
PSG won their opening game 1-0 against Girona before losing 2-0 at Arsenal, but the manager is content with how his team is performing overall.
"I think we played really well against Girona. I understand that we didn't compete in the way that we wanted against Arsenal but I was pleased with what I saw," Enrique said.
"That goes for the whole season."
