Interesting I reckon they could beat them then. What is San Marino's record like?
Wales are also making their competitive Futsal debut in these qualifiers, I think they've played one friendly before losing 2-1 to Andorra
Yes, Wales played 2 friendlies v Andorra - losing both 2-1. But Andorra is actually not too bad at futsal - one of the lower-ranked teams, but not as far behind the rest as their footballing side. They beat both Israel and Ireland last year, and got a 3-3 draw with Romania away in 2009.
San Marino's record is played 8, lost 8. They are one of the worst couple of sides (Estonia, Malta being the others). Their last match was a 5-3 defeat to England last year. Montenegro has also played San Marino before, winning 9-3 and 13-0 away in 2010 in San Marino's first matches.
So, I wouldn't be too surprised if Gibraltar finished 3rd, but France and Montenegro would appear to be a step above.