Lahm said that it will be exciting to play at Old Trafford again and, with the close games that the clubs have had historically, is anticipating a tricky encounter.
"It's a superb draw," Lahm told the club's official website. "It's a wonderful stadium with a terrific atmosphere and a history of great clashes. We can look forward to it.
"We'll definitely go to Manchester intending to attack. We're the holders and one of the big favourites to win the Champions League.
"But we mustn't be deceived by United's current position in the table. They have outstanding individual players. We'll have to perform well and if we do, we'll have a good chance of making the semi-finals."
Bayern beat fellow German side Borussia Dortmund in last year's final.