Ancelotti alert to United's threat at the San Siro

Milan coach Carlo Ancelotti needs no reminder that Manchester United, today's opponents in the Champions League, are capable of winning against the odds in Italy.

Six years ago Ancelotti was coach of the Juventus side who earned a 1-1 draw at Old Trafford only to lose the second leg of their semi-final 3-2 at the Delle Alpi stadium.

Milan went one better than Juventus in the first leg of their knockout round match last month, winning 1-0 in Manchester, but Ancelotti is taking nothing for granted.

"I remember extremely well what happened last time... we know the job is only half done," he said.

United manager Alex Ferguson says victory over Milan would be an even greater achievement than the upset at the Delle Alpi.

"Turin was the greatest performance of my time here, easily," he said. "To win on Tuesday would be above that. Milan's experience at the back is the thing."

Caution and cool defending are likely to be Milan's watchwords at the San Siro. Ancelotti's team know a draw would be enough to see them through although the coach insists that will not mean a negative approach.

"We don't want to simply defend because that can end badly," he said. "Rather we want to play as we did in Manchester."

The Italian champions are on a run of excellent results which underline the tightness of their defence.

After two defeats in a shaky January, Milan have won their last seven games - four of them 1-0. On Saturday they beat Atalanta 2-1 courtesy of a final second winner from midfielder Andrea Pirlo.

Injuries and the need to rest players meant Ancelotti shuffled his pack. Striker Filippo Inzaghi and former United defender Jaap Stam made their returns from injury and could play some role in today's game.

Inzaghi is set to start on the bench, a boost for Ancelotti who is likely to be without Ukrainian Andriy Shevchenko after suffering a fractured cheekbone last month.

Milan will have to wait for a fitness check on Georgia left back Kakha Kaladze. If he misses out then Giuseppe Pancaro is on stand-by.

United lose Neville, Saha

Manchester United's England defender Gary Neville and French striker Louis Saha will miss today's match.

"Gary Neville's out," manager Alex Ferguson told Sky Sports News at Manchester airport yesterday.

Neville suffered an ankle injury against Portsmouth on February 26 and missed Saturday's 0-0 draw with Crystal Palace. He is likely to be replaced by Wes Brown.

"The character and the strength of the team is very good. All we need to produce is a first-class performance," Ferguson said.

"We've got to defend well and the important thing for us is to score - if we do that, the game changes.

"Tuesday's going to be a night for the big players... we'll have to defend better than we've ever defended.

"If we don't lose a goal, the longer the game goes on, the better our chance may be. I think the team who wins this tie could go on and win the cup.

"I know there are some other good teams, particularly Barcelona, but there's a great mental toughness about us and Milan."