MAN UTD V AC MILAN BETTING PREVIEW

IT'LL BE A GOAL-RICH THEATRE SHOW Manchester United entertain AC Milan in the first leg of their mouthwatering Champions League semi-final tie in front of ITV cameras at the Theatre of Dreams on Tuesday evening. United are very much favourites, generally at around the 10/11 mark, but they've been hit with an untimely injury crisis, with just 10 outfield players able to take part in training on Monday. Sir Alex Ferguson's defensive headache has intensified with Rio Ferdinand joining Neville, Vidic, Silvestre and Cathcart on the sidelines, while a cloud of doubt lingers over the participation of Patrick Evra. Darren Fletcher will probably fill in at right back if Evra is absent, while Heinze will start on the left, with Brown and O'Shea in central defense. But it's not just at the back that Sir Alex is low on resources. Midfielders Ji-Sung Park and Richardson are out, while options up front remain threadbare since Henrik Larrson's loan period expired, as Louis Saha's sicknote is starting to read like a scroll, and Ole Gunnar Solskjaer was one of those that were unable to train on Monday but may start on the bench. Conversely, AC Milan coach Carlo Ancelotti is able to lead the visitors into Old Trafford with a virtually fully-fit squad, which has been augmented by the return of striker Alberto Gilardino, who returns after serving a suspension. Keeper Dida won't make the starting line-up and Brazilian hitman Ronaldo is cup-tied. But otherwise it's all systems go for the Italian giants. In terms of statistics, there are positive and negative factors where both sides are concerned. There has been six meetings between them in European competitions and Milan have won four to United's two. The Serie A outfit inflicted one of only two reverses United have suffered when hosting Italian rivals in Europe, which was in February 2005. On the other hand, that was AC's sole victory in 10 visits to English soil, and United have won eight of the dozen matches alluded to earlier, in which an Italian club has visited. As such, it's not easy to attempt to draw a conclusive conclusion to the likely outcome of this encounter by utilising the facts and figures available. Needless to say, the pressure is on United what with the first leg in their backyard - the Premiership leaders will be desperate to establish an advantage to take to the cauldron that is the San Siro on May 2. And, as they proved when slamming Roma in an emphatic 7-1 home victory in the last round, they have plenty of goals in them, even allowing for a comparatively small squad. Admittedly, it's hard to envisage United putting seven past Milan, a side that boast a solid defense spearheaded by Maldini, who remains a colossus for his club despite his advancing years. And you could hardly say that being held to a 1-1 draw by Middlesbrough on Saturday was the ideal prep for this assignment. However, if United are on song they should come out on top, albeit narrowly. In addition to this tie providing a titanic clash between two of Europe's best club sides, it also brings arguably the best two players in the world today, Kaka and Cristiano Ronaldo, face to face. The latter, who scooped both the PFA Player of the Year and Young Player of the Year awards on Sunday, has a superior head-to-head record. Incredibly, 22-year-old Ronaldo has played 47 and scored 21 this season - to think that an end product was once lacking. Meanwhile Kaka, who is aged 25, has played 43 and netted 15. Still a fair return for a midfielder, mind. Although Ronaldo appears to be the better player of the two on the surface, Kaka has few peers when it comes to technique. It'll be an intriguing encounter. The early exchanges will be crucial in this game. United have been lightning fast off the blocks at home, scoring inside of 12 minutes in their last three at the Theatre of Dreams. It is, therefore, imperative for the visitors to be composed at the back and weather the early storm if they are to gain a foothold in the game. Given the attacking flair within both sides, I am pretty confident that we'll see goals in this match. It'd be unwise to go too mad, though, because while United's games at Old Trafford in this competition have produced goals en masse this term (21 in five), when it gets to this stage of the Champions League things often become tactical, especially as the tie is over two legs. To my mind, the best value is to opt for over 2.5 goals at a tempting 7/5 with bet365. I stick by my earlier view that I reckon United should win. But opting for the recommended bet is the percentage call because if there is a team capable of going to Old Trafford and taking something away, it's AC, owing to the strength in depth and unrivalled experience within their ranks. Verdict - 5pts over 2.5 goals @ 7/5 (bet365)