Bayern CEO Karl-Heinz Rummenigge appeared to belittle Atletico last month when lamenting that Bayern faced Italian champions Juventus in the last 16 of the competition "when there are games like Atletico Madrid-PSV Eindhoven".
Asked in a news conference if he and his team were keen to make Rummenigge regret his words, Simeone said: "We always respect all opinions, the only thing we can say is that this is a wonderful opportunity for us.
"Moving on to the important part, which is our opponents, they are a huge club, with great history and are very strong in these ties. They are a very attacking team with a coach with very clear ideas and they have always competed to win this competition."
Bayern beat Atletico in the 1974 European Cup final, equalising in the final minute of extra time to draw 1-1 and then winning the replay 4-0.
After beating Champions League holders Barcelona 2-0 on Wednesday to advance to the semi-finals, Atletico return to domestic action on Sunday when they host struggling Granada, who are 17th in the table, two points above the relegation zone.
Atletico are second, three points behind leaders Barcelona, and Simeone says his team have no problem competing on two fronts and are still hopeful of catching Luis Enrique’s side.
"We have always worked hard when we have had to compete parallel to the league... We’re still focussed on the league and tomorrow we expect a great atmosphere in the stadium,” he said.
"We are in a very clear situation, we need to win and then see what Barcelona do. What we can do is beat Granada.”
(Editing by Toby Davis)
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