Benitez claims the significant fixtures take place when the flowers are blooming, not when the ice is thickening.

The Anfield showdown comes on the back of a superb 4-0 victory against Marseille in France - a match Liverpool had to win to progress to the final 16 of the Champions League.

This week had been billed as one of the most vital in the club's season, especially as Benitez is due to have talks with co-owners George Gillett and Tom Hicks at the weekend.

However the shrewd Spanish coach has a different perspective.

"Of course this is an important week when you consider we meet Manchester United after the game in Marseille," he said.

"But playing for the title in April would more important than this match.

"Maybe this game against United will be more important for confidence than anything else.

"In terms in points were are in December and we all know Christmas is a vital time with all the matches."

Benitez believes there is little to choose between the old rivals from opposite ends of the East Lancs Road.

However, he is hoping they can make home advantage count when Sir Alex Ferguson's side come calling.

Benitez said: "It is so close the line between the two teams. Our statistics in these matches might not be the best but in every game it has been really tight.

"We are in good shape after winning in Marseille. When you play well, score four goals on a difficult away ground, everyone is happy.

"It is important to win every game but especially when you are at home.

"Considering the rivalry between the clubs we want to beat United. It will be a special game."

Benitez acknowledges the contribution to the English game of his opposite number Ferguson, who has been in charge at Old Trafford for 21 years.

"It is difficult to be in a job in Spain more than three years," he added.

"The culture here is different as the manager is someone people respect. So it is a great achievement (by Ferguson).

"United are a top side with a lot of quality and we have a lot of respect for them.

"When two teams are always in top of table the rivalry increases every year. We know in this match we have to focus and concentrate all the way through."

With Fernando Torres bedding in well following his £26.5million move from Atletico Madrid, Benitez has good reason to be cheerful.

Torres took his tally to 12 goals with a wonderful solo effort in midweek and looks a natural finisher.

Benitez said: "We are very happy with him, he has a very good attitude.

"I think that he is very happy at Liverpool and being part of the team. The fans love him a lot."

Xabi Alonso is set to return to the squad against United after a two-month absence with a metatarsal injury.

The Spain midfielder has featured in only six Barclays Premier League games and been out of action since the Arsenal match in October.

Steve Finnan is doubtful because of a calf problem while Daniel Agger remains sidelined with a foot injury.