"I think the way Bayern Munich have been conceding goals and the way Kovac has struggled to win over the group in big games, Liverpool have to be the favourites for this one," he told the Liverpool Echo.
"I will say I don’t expect them to be as cavalier in their approach against us and we will probably see Kimmich and Alaba be more defensive and look to counter. That's something Kovac is much more comfortable coaching.
"The performance against Augsburg on Friday night summed up their season. Conceding sloppy goals but for the most part having enough talented individuals to help them pull out a result."
Liverpool world class front-three of Sadio Mane, Mohamed Salah and Roberto Firmino is capable of destructing almost every defence in world football.
Costigan believes Salah can profit against Alaba (Image: GETTY)
Alaba likes to get forward and can leave his side exposed... (Image: GETTY)
And it's out wide where the pundit believes the Reds could profit on Tuesday night and in Munich.
"The areas Liverpool can exploit is down the flanks if the full-backs go forward," he added.
"Teams have looked to attack Hummels when Alaba goes forward and that is an area where Salah can be really effective."
The Bavarians reached last season's semi-finals and some of their squad were part of the side that won the 2013 competition at Wembley Stadium.
Therefore despite the fact they're not the Bayern of old, Kovac's men should not be underestimated.
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Lewandowski is the danger man for Bayern Munich (Image: GETTY)
"Liverpool have to be careful of Bayern and their counter-attacks. This is a team that has done that so well with Arjen Robben and Franck Ribery in the past. Recently it's been Kingsley Coman and Serge Gnabry starting out wide and they're dangerous," Constigan continued.
"If I’m not mistaken Gnabry caused Trent Alexander-Arnold some problems in the Champions League qualifier against Hoffenheim at the start of last season.
"In Robert Lewandowski they have a forward that isn’t involved much in link up play but he is a clinical finisher. He can’t be given space.
"Leon Goretzka has also been in good form recently - timing his runs into the area and he's a scoring threat in these situations."