"We can't wait to face Le Mans," Houllier told French newspaper Ouest-France.
"These kinds of matches are always passionate and exciting. We will have to play it like a Champions League tie, with all the necessary ingredients."
Houllier's men are runaway leaders of Ligue 1, have reached the knock-out stages of the Champions League and are still in both domestic cup competitions.
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"This season OL are a strong cup team," Houllier admitted. "We have progressed on that aspect.
"The League Cup is a competition that I like. In England I won it twice with Liverpool - it was the first trophy when we did the triple in 2001.
"We relish these kinds of important games."
The reigning and five-time French champions face a fixture congestion as they battle on four fronts in their quest for glory.
Seven games in 22 days will make or break the club's season in the knockout competitions.
Last weekend's Ligue 1 loss to Toulouse still leaves the side 14 points clear at the top of the table.
Houllier will be without the injured Sylvain Wiltord, Karim Benzema, Gregory Coupet, John Carew and Fred for the semi-final clash.
But the French tactician hopes the prospect of filing out in Paris for the showpiece final will be enough to rally his team to victory.
He said: "In spite of our defeat at Toulouse, I remain confident.
"The players are conscious that if they win this game then they will play at the Stade de France.
"They have made a lot of effort to qualify this far and now there is just one more step to go."
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