Two years ago, United tackled the Italian giants in a first knockout round game and came off beaten by a single goal in both legs.

Given the Red Devils have improved markedly since then and Milan's ageing team have gone backwards, it is hardly any surprise Ferguson's team will start narrow favourites to reach their first final since the 1999 epic against Bayern Munich.

However, Ferguson is far too canny to dismiss the Milanese threat lightly. And he knows clinical efficiency in front of goal will be required at Old Trafford on Tuesday.

"We created chances against Milan two years ago and we will create chances against them on Tuesday," declared Ferguson.

"The vital question is 'Can we take them?'

"When we played in the San Siro, Milan had three good chances and scored once, we had five and didn't score at all. At this level, if you don't take your opportunities when they arise, you only have yourself to blame."

Ferguson has good reason to feel confident given Cristiano Ronaldo and Wayne Rooney have found the net on 41 occasions between them this term. Back-up striker Ole Gunnar Solskjaer has 11 to his name and even Michael Carrick, who did not score at all until January 13, now has six.

In fact, United have 19 different scorers this season, a phenomenal number, which emphasises their threat does not just come from one area of the pitch.

"The flow of our football, plus the penetration and speed of our play this season means we are creating so many chances, everyone has had an opportunity to weigh in with their share of goals," said Ferguson.

"The players are doing well and really enjoying their football.

"We recognise what a great history they have. Milan have played in 10 European Cup Finals, which is a fantastic record.

"But I believe we will be better than when we last played them and hopefully, they won't be as good. If we can win without losing a goal, we will be hard to beat."

The likelihood is both sides will retain six members of their respective starting line-ups from two years ago, with Ferguson believing in Ronaldo and Kaka, a capacity crowd will pay homage to the two best players in the world at present.

It appears unlikely Louis Saha will be available to bolster United's attacking options but in Carrick, they have a man definitely in form.

More than a few critics suggested Ferguson was paying far too much when he splashed out £18.6million to sign the England World Cup star from Tottenham last summer.

However, the last few weeks have seen a dramatic upturn in Carrick's performances, an improvement that has coincided with the 25-year-old being pushed into a more advanced position.

"Maybe we overused Michael a little bit in terms of him playing close to the back four," said Ferguson.

"But he has found his own personality and his own enjoyment in getting forward a bit more and his return of six goals in the last few weeks has been terrific."

Although it was believed Ferguson was only attracted to Carrick in recent times, the Scot revealed he had actually been monitoring his progress since his days as a schoolboy in Newcastle.

Yet it was only when Carrick began to fill out slightly that United made their move, believing his slick passing game would be a major asset at the highest level.

"We first saw him as a gangly kid in Newcastle," he said.

"Even when he went to West Ham he was just skin and bone.

"You could see he had good talent and there was more improvement from him when he went to Tottenham.

"Physically, he has matured. He has done a lot of work in that area since he came to us and you can see the extra strength.

"He is also a bit older and more mature and over the last few weeks he has been brilliant."