Rafa Benitez, Liverpool FC manager

Benitez dismissed suggestions he did not recognise the achievements of United, despite an ongoing feud with Ferguson being a feature of an absorbing title scrap.

"I do have a lot of respect for the other teams, but to say who is the best at one moment is not easy," said the Spaniard.

"There are a lot of good teams in the Premier League. Without putting them in any order, I’d say Chelsea, United, Liverpool and Arsenal are the best. This year we have shown we are improving and a better team than before.

"We can still get better but we are in this position beacuse we are winning a lot, played good football, scored a lot of goals and not conceded many."

Liverpool are likely to miss out on winning their first championsip since 1990 despite being on the verge of a number of landmarks.

A win tomorrow would give them their highest points tally in the Premier League era while another triumph over Tottenham Hotspur at home on the final day next week would give them a final total of 86 points.

Only once before has a team earned more points and not won the title – United in 1995 with 88 points from 42 games, as opposed to the 38 Liverpool will play this season – and no team in the history of the top-flight has lost only two games and not won the league.

"Eighty points is good, 86 could be much better too, and we will try to get there and see what happens," says Benitez. "If United have more points, it only means they have more points, that’s all, nothing else.

"But our record against the top four, and beating them, gives us more confidence now and for the future. I’m really pleased with our season. It’s a pity we don’t have maybe more points than we do."