Euroscene: Is Guus Hiddink about to spring another major surprise? As Hiddink's PSV Eindhoven side prepare for tonight's Champions League semi-final, first leg tie against AC Milan at the San Siro, there is the niggling suspicion that 58-year-old Hiddink might have yet another major trick up his sleeve.AC Milan v PSV EindhovenSan Siro, kick-off 7.45On TV: TV3, UTV

Many commentators have been tempted to write off this tie as a foregone conclusion, arguing that the Italian champions are already in next month's final in Istanbul. Three years ago, in similar fashion, many of us were tempted to write off the Hiddink-coached South Korea on the eve of the 2002 World Cup finals.

Yet there is no denying that Hiddink got his side to play out of its collective skin. As he comes into tonight's tie, Hiddink is again mischievously playing the role of rank outsider, saying last week: "If you look at the finances of the two teams, I think Milan can spend 10 to 20 times more than we can on players. But nevertheless, sometimes a small team can shock a big one.

"It is already quite an achievement for PSV to have been in the Champions League for the past eight or nine years. This team has done a tremendous job so far. We have no fear, because everyone expects Milan to win, so let's see if we can spring a surprise."

Only last Saturday, PSV wrapped up the Dutch league title with an easy 3-0 win over Vitesse. That win means the side owned by electronics multi-national Philips are still on course for a grand slam that could see them win the Champions League, the Dutch title and the Dutch Cup. They meet Willem II in the Dutch Cup final on May 29th and they are still in there in the Champions League.

If historical coincidence has any weight in this tie, too, then Milan should be quaking in their boots since on the last occasion PSV pulled off such an impressive hat-trick, back in the 1987-88 season, Hiddink was the man in charge. Even if history may play little part in the tie, one can understand Hiddink's sense of achievement at having got this far in the Champions League.

It is true that Eindhoven's progress thus far has hardly been of the all-conquering variety. Along the road to the San Siro, they have lost to Arsenal in their opening game and to Panathinaikos in a final group game when they were already qualified.

Since then, they have seen off two French clubs, last year's beaten finalists Monaco in the second round and Lyon, in a penalty shoot-out in the quarter-finals.

By comparison, Milan have had to beat some of the best in Europe including Barcelona, Manchester United and, in the last round, their cross town rivals Inter Milan. Yet Hiddink's achievement has to be set against his budget and the fact that last summer he lost his entire front line when Mateja Kezman and Arjen Robben left for Chelsea, with Dennis Rommedahl moving to Charlton. Furthermore, his goalkeeper Ronald Waterreus moved to Manchester City (and subsequently to Glasgow Rangers) while midfielder Kevin Hofland went to VFL Wolfsburg.

Hiddink, however, has no problems with talent spotting. He brought in Peruvian Jefferson Farfan and USA striker Marcus Beasley in attack whilst he unearthed a useful Brazilian goalkeeper in Gomes. His most significant move, though, may well have been the signing of experienced Dutch international Philip Cocu from Barcelona last summer.

Along with Marc van Bommel in midfield, Cocu provides the foundation on which this side's success is built. Add in the pace of Farfan, the strength of Brazilian defender Alex and the contributions of the Korean pair, Ji-Sung Park and Young-Pyo Lee, and the mosaic is complete.

PSV may not be good enough to beat Milan but, given Hiddink's record, there is every reason to believe that they will give the favourites a real run for their money.