Why Thomas Muller vs. Nico Gaitan Will Be Key Bayern Munich vs. Benfica Battle

Two exciting, attack-minded sides square off at the Allianz Arena on Tuesday as Bayern Munich host Benfica in the first leg of their UEFA Champions League quarter-final.

Fans should expect goals aplenty as the two sides, who together are scoring over 2.5 goals per game on average, face off in their high-stakes clash.

With both sides possessing abundant class among their forward ranks, the key to deciding the game will likely come in which side is most clinical in creating and putting away their chances.

Both sides have their heroes for the biggest games, the ones they can rely upon to make the difference and provide the little bit of extra class necessary to turn the result.

For Benfica, that player is Nico Gaitan. For Bayern, there are a couple, but Thomas Muller stands out as the unpredictable man who can pull a rabbit out of his hat in seemingly any form.

And although they will line up in different areas of the pitch, theirs will be a head-to-head battle as they vie to push their respective sides towards victory.

Dmitri Lovetsky/Associated Press

Gaitan is a classic flair player, a winger with quick acceleration and phenomenal ability to operate in tight spaces. His touch on the ball is exquisite, and he has the agility and ball control to dance through opposing defenses.

The 28-year-old is more of a playmaker than a scorer, possessing great quality in passing over short and long distances as well as a keen eye for a creative, defense-splitting pass. As a result, the Argentine has recorded an impressive 15 assists in all competitions this season. 

Yet despite his typical role as a provider (he's scored just twice in the Portuguese Liga NOS this season), Gaitan has also appeared on the scoring end when his side needed him in the Champions League. He has four goals and three assists on the continental level this season, and he has come up aces when his side have been in need.

Gaitan played a direct hand in both goals (one goal, one assist) in his side's surprise win away to Atletico Madrid in the group stage, and he then directly contributed to all three goals his side scored against Zenit St Petersburg (one goal, two assists) in the round of 16.

The way Gaitan produced against Zenit is especially impressive: With the score deadlocked at 0-0 in the closing minutes of the home leg, his cross to Jonas in injury time gave the Portuguese the lead heading into the second leg.

And in Russia, after Hulk drew the aggregate score level, Gaitan popped up to score in the 85th minute before setting up Talisca for the winner deep in injury time.

The Argentine doesn't seem to tire or give up late in matches, and he has incredible composure and leadership. There's no wonder why he was selected to captain his side against the St Petersburg side.

Muller is a very different player in terms of his attributes, but he is just as crucial to Bayern's success as Gaitain is for Benfica's.

The Germany international has a history of showing up in big games, dating back to his dramatic equalizer in the 2012 Champions League final. It was his goal that put Bayern ahead of Juventus in the last-16 first leg, and his injury-time header that forced extra time in the second leg. When Thiago put Bayern ahead in the 108th minute, it was no surprise that the man to play him the final ball was Muller.

The 26-year-old has traditionally balanced scoring and assisting responsibilities in near-equal quantity, but this season he has managed a whopping 28 goals compared to a still respectable but much lesser tally of 12 assists.

Muller plays a unique style of football, not particularly phenomenal in terms of pace, dribbling, creative playmaking or even the more sensational realms of shooting. His greatest skills are those that aren't so easily visualized: His positioning, ability to read the game, confidence and diversity of skills.

The sum of these attributes essentially means that if Bayern need a goal, Muller will find one way or another to produce it.

It's convenient and easy to talk about Muller's abilities, but a case study of his productivity is the best way of assessing him.

Some see him as an ordinary player, comparing the strengths of players like Neymar and Cristiano Ronaldo to Muller's abilities in the same realms and finding the German lacking.

The best defense of Muller is in his record: An ordinary player would never prove to be the difference-maker as often as he. Nearly half (12) of his goals have come from non-leading positions (statistic compiled via Transfermarkt data); he scored Bayern's first two in their Bundesliga rout of Borussia Dortmund earlier in the campaign, and the Bavarians would never have beaten Juve without his heroics.

Around those two brilliant performances have been countless others in the Bundesliga. He may not be the most exciting player in world football, but there's a case to be made that he's the most decisive.

And so, on Tuesday, Muller and Gaitan square off with aims of progressing to the semi-finals. Both have lifted their sides to victory again and again this season, and the club that ultimately manage to progress will likely need their superstar to deliver once more.

Sharpness on the day is everything, and Muller and Gaitan will look to provide the cutting edge.

@Mr_Bundesliga