Jose Mourinho's men were drawn against the Ligue 1 title holders in the last 16 of the Champions League, whom they defeated in the quarter-final stage in 2013-14.
Costa subsequently helped knock Chelsea out of Europe with Atletico Madrid before swapping the Vicente Calderon for Stamford Bridge at the start of the current campaign.
Ahead of the first leg at the Parc des Princes in midweek, the Spanish striker labelled Ibrahimovic as the player most likely to top Chelsea's European quest this term.
"Zlatan is a beast," he told British magazine Sport. "He is one of those players that I like because of his character and his quality.
"He is among the best strikers in football history. We all know how hard it is going to be playing against PSG. Most of their footballers play at international level. If we want to progress, we must do very well in both legs."
Costa also explained the differences between current manager Jose Mourinho and former boss Diego Simeone who - despite being similar in their desire for victory - are very different in their tactical approach.
"Mourinho and Simeone have plenty of things in common, such as the passion for the game or the levels of commitment they demand from players," the Spain international added.
"They ask the player to give everything he has inside. However, when it comes to tactics, Mourinho and Simeone have a different vision of the game.
"I've learnt many things from Mourinho. We all know that he’s among the best managers in the world. When you arrive in a team with a manager like him, you try to spot every single thing you can learn from him.
"Every manager has a different way of reading the game. In regards to Jose Mourinho, he is a clever manager who spots very well the opponent’s virtues and weaknesses. Our training sessions are based on that."
Chelsea are not in action this weekend due to being eliminated from the FA Cup by lowly Bradford City last month, meaning they have a few days to prepare for their clash with PSG, who face Caen on Saturday.
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