With both teams having already qualified for the knockout stage in the European competition, this fixture — on the surface — appears to be one that is a formality.
But the equation changes as the top spot in Group C is still up for grabs. And a defeat could see United relinquishing their position at the top, whereas any other result will see them progress as group winners.
But it will be a Herculean task for their opponents to play at an atmospheric Old Trafford and better a team that has not conceded a single goal in the tournament so far.
In fact, Sir Alex Ferguson’s men will be the first team to have gone through the group stages in the Champions League without having their defence breached, should they manage to keep a clean sheet on Tuesday.
But as defensively adept as the Red Devils have been through the course of the campaign, they have only managed to score six goals in five games. Yet with Wayne Rooney and Dimitar Berbatov having resumed their partnership up front, this could all be subject to change.
But all said and done, all that the United are looking for is qualification and a draw will be enough to see them through. But with the match against Arsenal scheduled to take place only next Monday, the gaffer could field his first string side since they have had a rest owing to the cancellation of the fixture against Blackpool.
Edwin van der Sar said ahead of the game: “It is quite clear. We are through now but we want to get top spot in order to avoid any of the bigger teams in the earlier rounds. That is what we need to do against Valencia.”
In With A Shout
Beating a United side that is yet to concede in the tournament is the task that coach Unai Emery and his Valencia side have embarked on as they look to take the top spot and avoid the big guns.
Playing at Old Trafford will only add to the difficulty, but the free-scoring Spanish side will likely fancy their chances in England as they have already scored 14 goals in five games to date.
The players will also want to recover from the recent 2-0 defeat in the Primera Division at the hands of Real Madrid, so that a second consecutive adverse result will not dent their confidence.
But United have a relatively decent record against Spanish opponents, as they have eight wins, eight draws and only two losses from 18 games at Old Trafford. But the statistics show some encouragement towards the visitors as well, since Valencia are undefeated in their last five trips to England.
Emery, who is eyeing the top spot, said: “We have a tremendous opportunity with our great team.
“We have met our target to move to the second round, and now we want to be first.”
TEAM NEWS
Manchester United
The perennially injured Owen Hargreaves (hamstring) is still unavailable since his injury against Wolverhampton Wanderers, amid suggestions that the club could let him go for free during the summer.
Michael Owen(hamstring) has resumed training, but this game could be a little too early for him. And Antonio Valencia (ankle) remains sidelined and is only expected to return next year.
The recent Premier League game against Blackpool was cancelled due to bad weather, which would have been a timely rest for some of the club’s senior players. And with the Arsenal game almost another week away, manager Sir Alex Ferguson will likely field a strong team for this game despite its relative insignificance.
Possible starting line-up: Kuszczak; Rafael, Vidic, Ferdinand, Evra; Nani, Fletcher, Carrick, Park; Rooney, Berbatov.
Valencia
Cesar Sanchez and Miguel Moya are both sidelined with injuries, meaning Guaita will be between the posts for this encounter. Mehmet Topal and Manuel Fernandez also miss out.
David Navarro and Jeremy Mathieu are also recovering from injury, which puts coach Unai Emery in a slightly difficult situation.
Possible starting line-up: Guaita; Bruno, Costa, Maduro, Miguel; Albelda, Tino Costa, Pablo Hernandez, Mata; Soldado, Aduriz.
Prediction
Manchester United are strong at Old Trafford and this is likely to continue as a victory appears to be on the cards. But through the course of the victory, Valencia’s free flowing style of football may see them concede as well.
Man Utd. 2-1 Valencia 
