The defender feels the Serie A giants are potentially \'difficult opponents\', while he and Manuel Neuer have also underlined the threat Koln will pose in Friday\'s Bundesliga match.Bayern Munich captain Philipp Lahm has labelled Italian champions AC Milan his side\'s most dangerous potential opponents in the Champions League Round of 16.Having won Group A, the Bavarians can face the runners-up from any group but A and E, meaning that Basel, Benfica, CSKA Moscow, Lyon, Marseille, and Zenit are options, along with Milan.And among the possible opponents, Lahm feels the Italians will be the trickiest.\"AC Milan are the most difficult opponents,\" the Germany international told Goal.com.Goalkeeper Manuel Neuer, meanwhile, stated that regardless of the result of Friday\'s pairing, his side will not be gravely concerned.\"We are very relaxed, of course, ahead of the draw,\" he said.Neuer then went on to say that his side have had a \"very positive year\", and discussed how he has settled in since joining Bayern from Schalke in the summer.\"I had to change my goalkeeping style. In Bavaria I have to do much less,\" he explained. \"Sometimes nothing happens for 30 minutes, but then suddenly two players are coming towards me. One must always be alert.\"Later on Friday, after the draw, Bayern face Koln in their final Bundesliga match before the winter break. And Lahm has warned his side of the danger their opponents will pose.\"Lately, we have not looked too good against Koln,\" he said, referring to his side\'s run of three draws and two losses in their last five games against their upcoming opponents.Neuer singled out ex-Bayern man Lukas Podolski, who has scored 14 goals and provided five assists, as the main source of danger.\"Of course we know that Lukas Podolski is strong in front of goal, but we must concentrate on our game. Koln will certainly play well defensively, so we must seize the opportunity to get ahead.\"