Hosting Bayern will go into the contest as the firm favourites to progress through to the quarter-finals courtesy of their 3-1 victory in the opening leg in London last night.
However, goalkeeper Neuer has insisted that the Bayern players must show the "right motivation and attitude" against the Gunners.
"The victory was an important step, [but] in the second leg our attitude must be good," he told reporters. "We want to win this game, but need to show the right motivation and attitude. Then we will make it."
Arsenal's goal yesterday evening was the first that Neuer has conceded in 2013.