Jonathan Tah insisted Bayern Munich will "never underestimate an opponent" as they prepare to face Viking in the Champions League.

This will be the first time that a team has faced two different Norwegian opponents in their opening two matches of a European Cup or Champions League campaign, with Bayern already beating Bodo/Glimt 5-0 on matchday one this term.

Jamal Musiala, Harry Kane, Alphonso Davies and Michael Olise were all on target in a stunning second-half performance against Bodo.

Bayern have scored 62 goals across 22 games since a team last managed to keep a clean sheet against them in the Champions League (0-3 loss to Feyenoord in January 2025).

Since the start of last season, the only teams that have held Bayern to under two goals in the competition are Arsenal (3-1 loss) and Paris Saint-Germain (1-1 draw).

Despite their impressive record, Tah believes Viking will pose plenty of threats of their own.

"We know they'll be confident. They're champions and top of the [Norwegian] table," said Tah about Viking.

"They're really good at set-pieces. They won't hide, even if it's against Bayern.

"We also saw against Stuttgart [on Matchday one] that they didn't just sit back. That's not their style of play, and we're not expecting that, either.

"It's always important that we never underestimate an opponent. There's always a lot of talk about favourites, but we don't talk like that.

"We focus on our potential and our game. We always want to do that. It doesn't matter who the opponent is. We always want to give 100%."

This will be the 10th time Bayern have faced a Norwegian opponent in European competition, going unbeaten in the previous nine (W7 D2) and averaging 3.3 goals per game (30 goals in total).

Viking have lost each of their four games against German sides this century, while failing to score in three of them.

Their opening game of this Champions League campaign was an away defeat at Stuttgart (1-3).

"It's the Champions League. Every game is a challenge," said Bayern boss Vincent Kompany.

"If we come here and say we want to be Bayern, then that's a question of mentality.

"It's a special game for Viking, but I don't want anyone to feel like it's not important for us.

"No matter what the game brings, we'll go into it thinking that anything can happen."