Dynamo Kiev were also knocked out after a squandering a
two-goal lead and finishing with nine men in a 3-3 draw at home to Maccabi Tel
Aviv.
Lazio and Besiktas joined the teams already qualified for
the last 32 of the competition, which will also feature Manchester United after
their Champions League elimination last week.
Salzburg and PSG finished level with 10 points from six
games in Group F, the Austrian side progressing thanks to their better
head-to-head record.
Bilbao, led by eccentric former Argentina and Chile coach
Marcelo Bielsa, had already qualified.
PSG, backed by Qatari investors, spent over 80 million euros
($107.76 million) on new players before the start of the season and their
elimination is a setback for coach Antoine Kombouare after he appeared to have
got back on track in Ligue 1.
Jon Aurtenetxe gave Athletic a third minute lead but Javier
Pastore, the most expensive of PSG's signings, equalized and Mathieu Bodmer put
them 2-1 ahead by half time.
Although David Lopez made it 2-2, an Inigo Perez own goal
and a Guillaume Hoarau penalty in the last five minutes gave PSG the win which
turned out to be in vain after Jakob Jantscher scored twice in Salzburg's win.
Salzburg, who have invested heavily since their takeover and
subsequent re-branding by energy drinks manufacturer Red Bull in 2005, were 2-0
behind after six minutes after Milos Lacny scored twice for the Slovakian
champions.
However, the Austrians were level by the 25th minute thanks
to a Jantscher penalty and a strike from Leonardo. Jantscher then sidefooted
the crucial goal in the 68th minute.
Kiev had needed a large win combined with a Besiktas defeat
to qualify from Group E and the evening began promisingly as Seran Yeini's own
goal and an Oleh Gusev effort put them two ahead after 17 minutes.
However, they had Leandro Almeida sent off just after
halftime and saw Omer Vered score from the resulting free kick before Yevhen
Khacheridi was dismissed in an off-the-ball incident.
Elran Atar and Munas Dabbur made it 3-2 for the visitors but
Gusev earned Dynamo a draw.
Besiktas came from behind to beat already-qualified Stoke
City 3-1.
Libor Kozak and Giuseppe Sculli scored in each half to give
Lazio a 2-0 win over Group D winners Sporting Lisbon and a second-placed finish
with nine points.
Vaslui, who needed to equal Lazio's result to qualify on
their head-to-head record against the Italians, blew their chances by losing
2-0 at previously winless FC Zurich.
