Les Herbiers, who are in France's third division and only two points clear of the relegation zone, will face the Parisian side who have dominated their domestic campaign this season.
To reach the final, Les Herbiers came up against and defeated Lens, Auxerre and Chambly though without question will face their toughest opponents on Tuesday night.
In honour of their fellow French team enjoying such success this season, PSG financed advertisements in the national newspapers to honour Les Herbiers' achievement.
It read: ''Anchored in the memories of many regional teams, the Cup has offered the most beautiful epics, like Calais in 2000, Carquefou in 2008, or Quevilly in 2010 and 2012.''
''These clubs have shown some of the most beautiful sporting values: team spirit, the desire to win and self-sacrifice. Today, it is Vendee Les Herbiers' turn to climb to the final.''
''Whatever the outcome, we will be proud to face these admirable opponents in the competition pinnacle of French football.''
The stark contrast between the two sides is most evident in their financial differences. Les Herbiers' annual budget of £1.77million is equivalent to a fortnight's work for PSG's Neymar.
What they may lack in financial advantage though, they make up for in spirit. Of the 15,993 population there will be only 993 remaining in Les Herbiers as some 15,000-strong fans travel to the French capital to support their team.