Both teams have not played a competitive match since the second week of March, when football in the country was suspended due to the coronavirus pandemic.
When the Ligue 1 campaign was brought to an abrupt halt and eventually ended earlier this year, it also resulted in the conclusion of the Coupe de France being delayed as a result of the ongoing global crisis.
However, PSG and Saint-Etienne now find themselves using the domestic cup final as another step along the way towards a return to some normality.
Naturally, both teams will be wanting to emerge victorious at the Stade De France, particularly Saint-Etienne who have an opportunity to qualify for the Europa League after only finishing in 16th position in France's top flight.
Nevertheless, the opportunity to play 90 minutes of competitive action when the majority of their rivals are having to wait until August 22 will represent some kind of respite from having little to focus on during lockdown.
PSG have arguably had the easier route through to the final, with Lyon representing their only opponents who ended the most recent Ligue 1 campaign in the top 10.
Saint-Etienne came through a showdown with Monaco as early as the last 16, before they edged past third-placed Rennes in the semi-finals.
In preparation for this contest, PSG have played two friendlies, following a 9-0 demolition of Le Havre with a 4-0 success over Celtic.
Although Saint-Etienne have recorded three convincing victories over Rumilly Vallieres, Nice and Sporting Charleroi respectively, it will have been six days since their last outing come kickoff on Friday night.
Paris Saint-Germain form: DLWWWW
Saint-Etienne form: WLDLWD
PSG boss Thomas Tuchel is unlikely to make any major alterations to the team which began against Celtic earlier this week.
Saint-Etienne are without William Saliba, who has returned to parent club Arsenal after his season-long loan.
Paris Saint-Germain possible starting lineup:
Navas; Kehrer, Marquinhos, Silva, Kurzawa; Paredes, Gueye, Di Maria; Mbappe, Icardi, Neymar
Saint-Etienne possible starting lineup:
Moulin; Debuchy, Fofana, Kolodziejczak, Silva; Aholou, M'Vila, Camara; Boudebouz, Diony, Khazri
We say: Paris Saint-Germain 4-1 Saint-Etienne
Despite there being an argument that the varying fitness levels will create more of a level playing field, it would come as a surprise if PSG do not run out convincing winners after their 13-goal haul from their two friendly fixtures.