Shakhtar and German challengers Schalke are widely assumed to be the weakest of the eight remaining challengers, whilst Spanish giants Barcelona and Real Madrid are thought to be the strongest of the non-English challengers.

But Ferguson cannot see any point in assessing who he wants to draw, or which team he would prefer to avoid.

He knows every potential opponent has its own strengths.

"There is no point trying to pick what you think would be the best one for you," said Ferguson.

"You can underestimate some of them that way.

"Anyone who has got themselves into this position must have qualities; either certain players, or a good home record.

"Shakhtar Donetsk look as if they are pretty useful and Schalke knocked out Valencia and we know how difficult it was for us against them.

"As soon as the draw is made you are into your file on them to build up your knowledge. Everyone will get the same attention from me."

Barcelona are the side everyone are talking about though.

United came out on top in a titanic semi-final in 2008, when Paul Scholes netted the only goal in the entire two-legged tie.

The Catalan giants gained their revenge in Rome the following season, since when they have signed David Villa and United have lost Cristiano Ronaldo and Carlos Tevez.

But Ferguson has no intention of following the lead of old mate Harry Redknapp, who has declared Barcelona the best club side he has ever seen.

"It is not good tactics to go into how good Barcelona are and show a trepidation or apprehension about it," said Ferguson.

"I don't think that is our way.

"You have to face every hurdle as it comes along.

"We have the experience of playing Barcelona recently. We knocked them out in the semi-final and then lost the final to them in Rome the following year."