FINAL RECKONING
It could cruelly be argued that neither AC Milan nor Liverpool actually deserve to be in the Champions League, let alone its final.

After all, Milan were booted out of the competition last summer amid the first wave of punishments over the Italian match-fixing scandal, only to be allowed back into the qualifying round, where they duly dispatched Red Star Belgrade.

Meanwhile, in Liverpool, UEFA know a team are heading to Athens on May 23 to scrap for the biggest prize in European club football who have been incapable of winning their own domestic competition for an incredible 17 years and who will almost certainly finish the Premiership season over 20 points adrift of champions Manchester United.

Yet to plant such a negative tag over events at the magnificent Olympic Stadium would be to overlook what promises to be an intriguing, keenly-contested affair which, if it comes halfway to matching their amazing meeting in Istanbul two years ago, will be a game worth remembering.

Strip aside Real Madrid's nine successes in the tournament and it is the two most successful teams in European Cup history who will do battle, with Liverpool looking to match AC Milan's record of six titles.

Having already accounted for Celtic, narrowly, and Manchester United, thrillingly, the Serie A representatives are gunning for a British hat-trick. Liverpool on the other hand are eager to maintain an incredible record of winning five of their previous six finals.

Until either side finds themselves pushed to the brink of oblivion, as Rafael Benitez's men were by Milan's three-goal first-half assault in Istanbul, it is unlikely to be an open affair.

The Italians may have cast off their nation's defensive stereotype and let loose some of the finest attacking players on the planet but they remain a durable defensive unit, while Liverpool, under Benitez, tend to adopt a pragmatic approach aimed at denying their opponents room to breathe.

It is certainly hard to imagine Milan's midfield being afforded anything like the space they enjoyed in their semi-final meeting with Manchester United.

Not many pundits would argue Sir Alex Ferguson is a naive tactician but in sticking by his attacking principles, albeit with an injury-hit side, the United boss played right into Milan's hands.

Two goals from Kaka at Old Trafford and another one from the brilliant Brazilian at the San Siro effectively brought the Red Devils' challenge to an end.

Yet it is impossible to believe Benitez will allow Kaka the freedom to wander around causing havoc when he has so many disciplined defenders in his midst.

The same is also true of Clarence Seedorf, who boasts the unique achievement of winning three Champions League crowns with three different clubs. On the evidence of his performances against United, those successes are no fluke.

Seedorf may not have Kaka's star quality but he rarely gives away possession and is capable of producing moments of extreme brilliance.

It has largely been overlooked given the disappointment surrounding the performance of Ferguson's team but the way Seedorf headed the ball into Kaka's path for Milan's crucial opening goal in the second leg of their semi-final had the hallmark of genius.

The suspicion remains Milan remain vulnerable at the back, which begs the question of Benitez, how do you exploit the weakness?

With Dirk Kuyt an automatic choice for his phenomenal industry alone, Benitez must decide whether to partner the Dutchman with Peter Crouch or Craig Bellamy, or play his senior striker alone up front and let Steven Gerrard loose from a deeper position.

Bellamy has already proved against Barcelona this season how much his pace can unsettle top-class defenders. Crouch's presence would suggest a more aerial assault which, presumably, for all his height disadvantage, Alessandro Nesta would fancy his chances of quelling.

The Gerrard conundrum could hold the key to Liverpool's chances given there is bound to be some trepidation in the Milan camp about facing the man who almost single-handedly robbed them of the trophy two years ago.

With Xabi Alonso, Javier Mascherano and Mohamed Sissoko available, Benitez has a more plausible reason than Steve McClaren for sticking Gerrard on the right wing.

Yet if the game produces the limited number of chances most people anticipate, effectiveness in the finishing department will be crucial, suggesting Gerrard could be better utilised in a more offensive role.

Gerrard has already fulfilled a lifelong ambition by holding the European Cup aloft once. To do it again, when Chelsea and Arsenal have never managed it, and Ferguson succeeded only once, with a team whose Premiership form has been so disappointing, would be truly remarkable.

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