A classic tie in prospect - if both teams send out their big guns.
In many ways this game is more than just a quarter final in a cup competition that has been severely devalued in recent years. All the ingredients are there for a classic confrontation between two of the biggest 'big guns' in the Premiership. Okay, so United have always operated under that tag but serial 'under-achievers' Chelsea have emerged, this season, as a team with genuine clout and a side that is readily accepted as perhaps the only serious title challengers to Arsenal and tonight's hosts, even before the demise of Liverpool.
A signal of United's intent, as to how serious they were taking a competition that was usually regarded as a chance to give squad players a run about, has been Sir Alex Ferguson's declaration that he will field as near a full-strength side as is possible. Add to that Fergie's desire to maintain the winning momentum of the team which has rattled up seven consecutive victories and neutral observers will see how keen the manager is to reach the semi finals.
But then you have to remember that Chelsea have a better record at Old Trafford than any other team over the last four decades, and the incentive for the United boss is clear.
For a team with the trophy CV that United has it's quite remarkable that the club has only ever won the League Cup (yes that's what it is in reality) once. But winning is a habit that Ferguson wants to maintain and in Chelsea his team could not have more difficult opponents at present.
Jimmy Floyd Hasselbaink is back from his 'non-scoring' hibernation and is back to his predatory best. Their goalkeeper Carlo Cudicini is probably the best in the country at present and, in between those two, a lot more of their erratic stars are producing the kind of form that induced the club to rack up nearly a £100 million of debt to sign them in the first place.
It remains to be seen just how many of the first choice players, who would be 'certs' if this were a league game, actually feature tonight. United were boosted by David Beckham and Ole Gunnar Solskjaer being declared fit, despite picking up injuries on Saturday. Beckham is likely to start his first game for a month and the fit-again Laurent Blanc is also a probable starter, along with youngster Kieran Richardson. Other youngsters Michael Stewart, and Danny Pugh are also in contention as are defender David May and goalkeeper Roy Carroll.Fergie was keeping his cards close to his chest, saying: "I don't know what side I am going to play. I am mulling it over. But I know Chelsea are going to play their strongest side and I have to take recognition of that and make sure we have a side that can win. There is no question that in the last few games the players have increased their performance level.
"But the attitude has been good all along. That is the foundation of where we are at the moment and we are pleased. We want to give one or two players the experience but the main structure of the team will be the same as Saturday - there is no question we want to win the cup."
Chelsea, meanwhile, are sure to bring back Marcel Desailly, who missed the weekend game for personal reasons but if he does play it will be tough on his replacement against Boro, John Terry, who celebrated being skipper on Saturday by scoring his first goal of the season. Graeme Le Saux, Hasselbaink and William Gallas are all fit so it could really be a parade of top talent at The Theatre of Dreams tonight, if both managers stick to their pre-match declaration to field full strength sides.
Despite Chelsea's impressive record at OT and their emergence as a force to be reckoned with, in the Premiership, I reckon that United's current momentum and a home venue may just be enough to send the club into its first League Cup semi-final for eight years.
The visitors, though, received a massive pre-match boost with the news that the ever-influential Gianfranco Zola looks set to extend his stay by signing a new contract, with Chelsea chief executive Trevor Birch saying he was 'confident' the Italian favourite would stay at Stamford Bridge for a seventh season.
"We will be talking to Franco and I believe both parties would be keen to reach an agreement, given the way he's been playing this season", said Birch, who also added that despite the club's debts key players would NOT be sold off in the New Year. "The important thing is that we are not in a position where we have to sell our best players. Claudio Ranieri says he's happy with the squad and the fantastic team spirit at the moment."
