While the 54-year-old admitted that Argentina are a strong outfit, he also said that his side have the necessary "self-confidence" going into the final, which comes off the back of their 7-1 thrashing of hosts Brazil in Tuesday's semi-final.
"I have no fear of Argentina whatsoever," Low told Sky Sports News. "We think we can tap into our potential and, if we impose our game, we will win.
"In this tournament Argentina have shown great performances, stronger in defence than 2010. Their team is not only about Messi, and that would be a mistake [to think so]. Of course, he can decide a match, but they are much more organised.
"But regardless of what happens, it's about winning. We know we can write history. The two teams are going to face off at the same level but I think we have the necessary self-confidence after the last matches."
Tomorrow's match sees a repeat of the 1990 final, when an 85th-minute penalty by Andreas Brehme secured victory for West Germany against Argentina.
You can follow live minute-by-minute updates from the Maracana tomorrow night on Sports Mole from 6pm.