The Reds are set to take on the Lilywhites in Madrid on 1 June as they look to go one step further than they did last season and win the trophy for the sixth time in their history.
Spurs, meanwhile, are competing in their first ever Champions League final, after having mounted a brilliant comeback to beat Ajax in the semi-finals of the competition.
Liverpool FC were beaten 3-1 by Real Madrid in last season’s final to leave them still searching for their first major trophy under Jurgen Klopp.
The Reds booked their place in the final after sealing an incredible 4-3 aggregate victory over FC Barcelona in the semi-finals of the competition.
The Merseyside outfit will be hoping to cap a brilliant season with a trophy after they ended up in second place in the Premier League table and just one point behind champions Manchester City.
However, Barnes has warned the Reds that they can take nothing for granted as they prepare to take on Mauricio Pochettino’s side early next month.
Speaking in an exclusive interview with The Sport Review, on behalf of bookmaker comparison platform BonusCodeBets.co.uk, Barnes replied when asked how he rates Liverpool FC’s chances against Spurs: “Just like Tottenham’s. They are two good teams who are equally as capable.
“We beat them twice this season but the 2-1 victory at home we were very fortunate to beat them. Tottenham know about us and they are strong and physical.
“I don’t necessarily make anybody favourites. Anything can happen and I hope we can do it.”
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