Manchester United may be in better form but their poor record against AC Milan means a best-priced 17/10 with Paddy Power looks a skinny price.
Milan have knocked the Red Devils out in each of the four times they've met and Sir Alex Ferguson's first leg tactics when away from home are notoriously cagey.
That said, United can be thrilling on the counter-attack and their one-man strikeforce Wayne Rooney is looking capable of scoring against anybody at the moment.
Milan's ageing side should be severely tested but the noises from Fergie is that he reckons the tie will be decided at Old Trafford.
Of course, that's surely bound to be true and he used it to excuse the first-leg Carling Cup defeat at neighbours City afterwards. He was proved right as United came from behind to reach Wembley.
Milan will be a lot tighter than City, though, and most people are recommending a low-scoring affair.
The 2/1 with Victor Chandler on the draw is a stand-out price and one that represents decent value.
Under 1.5 goals is 7/4 with Boylesports.
As we've noted elsewhere, there's a flood of specials relating to David Beckham coming up against his old club.
Boylesports will be refunding bets on some markets if Becks gets the last goal while Paddy Power are doing so if he scores at any time.
The Irish bookies are offering an interesting market on who Beckham will swap shirts with at the end of the game. Wayne Rooney (6/1) and Darren Fletcher (16/1) could justify a small wager.
Only Marco Borriello and Gianluca Zambrotta are missing for the Rossoneri while Rio Ferdinand and Anderson didn't travel for United. Rio Ferdinand and Nani are eligble despite their domestic suspensions.
