After sealing a place in the Champions League semi-finals and the FA Cup final, United switch their attentions back to the Premiership tomorrow when they play relegation-threatened Sheffield United.

Victory for the Red Devils would see them open up a six-point gap on Chelsea, consolidating their position as odds-on favourites to lift the title and seal the first of what could turn out to be an incredible three-trophy haul.

As a key figure in both squads, Giggs is uniquely placed to assess their respective abilities.

And, while no-one at Old Trafford is getting carried away about the prospect of emulating the unprecedented campaign of eight years ago, Giggs does not believe it is beyond their capabilities.

"This team is capable of emulating the 1999 team," said the Welshman.

"We certainly have the ability. Now, it is all about momentum, having a bit of luck and playing well at the right times.

"Every game is like a cup final for us now. You want to be in that position but unfortunately, for the last two or three years, that has not been the case."

The major difference between then and now is the mounting number of injuries piling up at Ferguson's door.

Eight seasons back, United could virtually name two teams capable of matching the best at home and abroad.

This year, with a squad reduced in numbers anyway, fitness problems are starting to bite, especially in defence, where United might face the Blades with up to five players missing.

If Rio Ferdinand and John O'Shea fail to shake off groin and calf strains respectively, Ferguson will be left to choose between Darren Fletcher and Craig Cathcart, an 18-year-old Belfast-born player who is yet to make his first team debut, to fill the right-back slot.

"It is going to be tougher this time," admitted Giggs.

"In 1999 we played two cup semi-finals against Arsenal but because we had almost a full squad available, we put out two different teams.

"We have had a few injuries lately but it looks like we have a few lads coming back, which will be a big plus.

"Also, because we have won a few games by reasonably big scorelines recently, the manager has been able to bring players off early and give a few of us a rest."

Certainly scoring 11 times in the demolitions of Roma and Watford has been the perfect response to an unexpected loss at Portsmouth earlier this month.

And, with more twists and turns expected on the run-in, Giggs believes it will be the fortitude shown in the face of adversity that will decide who lands the ultimate prizes.

"Games are coming thick and fast for us now," said the 33-year-old.

"We had a disappointment at Portsmouth but we bounced straight back from it, as we have done all season. From now on, it is about how you react when things have not gone well."