THE GAFFERS
TRANSFERS
January arrival Javier Mascherano has fitted seamlessly into the Liverpool midfield, releasing Steven Gerrard from defensive duties, and Dirk Kuyt and Daniel Agger have looked classy acquisitions. But Benitez can often be accused of buying in quantity rather than quality, with question marks remaining over the likes of Jermaine Pennant, Gabriel Paletta and Fabio Aurelio.

Like his Liverpool counterpart, the Milan coach has had mixed success in the transfer market. Ricardo Oliveira has failed to fill Andriy Shevchenko's sizeable boots, but the £5million spent on Ronaldo - who is cup-tied for the final - looks a shrewd piece of business.

MAN-MANAGEMENT
Former Valencia boss Benitez may enjoy the full support of the Anfield dressing room but his relationship with his players is by no means close. He was criticised by Steven Gerrard in his autobiography for his muted reaction after the miraculous comeback against Milan in Istanbul in 2005.

Any coach who lasts more than five years at a club of Milan's size must have the backing of his players. His pragmatism has extended the shelf life of classy defensive stalwarts like Cafu (36), Alessandro Costacurta (41) and the eternally youthful Paolo Maldini (38).

TACTICS
It is difficult to find a better tactician than Benitez. He took a year out to study coaching methods in Italy and England in the 1999-2000 season and pays meticulous attention to detail using groundbreaking methods. Masterminded Liverpool's turnaround in 2005, bringing on goalscorer Vladimir Smicer and Dietmar Hamann at half-time and will closely study Manchester United's semi-final failings.

Initially criticised for his defensive tendencies by owner Silvio Berlusconi, Ancelotti has adapted his approach to make Milan Italy's most flamboyant force.

STRENGTHS
The shrewd Spaniard has outwitted the best of Europe's coaches on a regular basis and has an excellent record in both European and domestic cup competition.

One of only five individuals to win the Champions League as a player and manager, Ancelotti brings a wealth of European experience. His habit of pulling results out of the hat when his neck is on the line deserves recognition.

WEAKNESSES
Brought in primarily to end the club's title drought, the Reds under Benitez are no closer to winning a first Premier League title than when Gerard Houllier departed in 2004.

Ultimately, Ancelotti has delivered just one Scudetto and a Champions League trophy in almost six years, leading to the re-emergence of the 'nearly man' tag he was tarnished with during an unsuccessful stint at Juventus.