SAM Allardyce ignored the intense rivalry of the Old Trafford derby to pay the ultimate compliment to Sir Alex Ferguson.

The Wanderers' boss has no hesitation in acknowledging the Manchester United chief as "The Greatest".

"I believe a football club is all about who is at the helm," he explained. "It's who manages the club.

"Your own ambitions and your own drive is passed on to the players. They become an extension of your beliefs - how they perform on the field.

"Sir Alex is a legend. Is there a better manager in the world at the moment? I wouldn't think so. Not in terms of achievement.

"I believe that's true."

Allardyce, who has dreamed of pitting his wits against the best since he took his first bold steps into the management business, was looking for crumbs of comfort as he drew up his derby battle plan.

He focused on the defensive howlers that led to the defeat by Deportivo La Coruna on Wednesday night and the pressure United will be under as they have one eye on next Tuesday's Champions League clash with Olympiakos, which now assumes even greater importance.

"I can only hope somebody makes a mistake and we capitalise on it," he said, picturing Fabien Barthez stranding himself outside his area and Michael Ricketts calmly slotting the ball into an empty net.

"We will find it difficult to create many chances but we will make life as difficult for them as we possibly can by mantaining a tight unit and, when we have possession, trying to get at them when we can.

"Those mistakes the other night were very unlike Manchester United - that was why they lost but we know the team will not be the same. This game comes in between two Champions League games in what is a difficult period for Sir Alex. He has lots to consider for next week. We can only hope they will be distracted and we play to our best.

"It gives us a little bit of hope that they are conceding more goals than they have ever done but the quality of their defenders is still exceptionally good."

Allardyce draws little comfort, however, from the fact that United are likely to field what is jokingly referred to as their "reserve" side. Even before losing Ronnie Johnsen through injury to add to Roy Keane's unavailability through suspension, Fergie was expected to rest many of his Champions League side.

But Ipswich and Everton have already been to Old Trafford this season giddy with excitement at the prospect of facing a "United 2nd Xl". Both have left with their tails between their legs, beaten 4-0, and Allardyce is only too quick to point out that a team that kicked off without its so-called superstars - Beckham, van Nistelrooy and Veron - put Peter Reid's Black Cats in the shade at the Stadium of Light last weekend.

"They played a 'weakened' side at Sunderland and they were 3-0 up with 20-odd minutes left before eventually winning 3-1," he recalled. "United have hit their Premier League form, there's no doubt about that."

In his two year reign at the Reebok, Allardyce has already taken Wanderers to heights no-one could have predicted when they were struggling at the wrong end of Division One. A triumph as a manager at Old Trafford to go alongside the Frank Worthington-inspired win he savoured as a Bolton player in the 78-79 season ("I would have played but was injured" he recalls) would put him on an even loftier pedestal.

But could he emulate Fergie in the endurance stakes?

"I don't think I could last that long!" he says with his winning smile.

When he signed his 10-year contract earlier this year, he said the deal would probably see him through to retirement at the age of 56. And on his 47th birthday today he re-iterated the point saying, if he was allowed to see out the contract, he would probably move on to "other things".

But Allardyce is a man who loves management as much as he loved playing. He talks of enjoying "living on the edge" and asks himself "if I didn't do management, what would I do?"

Not the words of a man who is less than a decade away from putting his feet up."