Never was there a better time for Manchester United to abandon the spirit of giving, Christmas or no Christmas. When Bayern Munich come to Old Trafford tonight Alex Ferguson's players would do well to ignore those seasonal ghosts that persuade misers to become philanthropists.

Up to now United have been happy to trade goals with Barcelona and Bayern and fill their nets against Brondby. But this evening they cannot afford the generosity which has repeatedly cost them winning positions, one in Munich at the end of September.

After a stuttering start, Manchester United are on the brink of qualifying for the quarter-finals for the third time in successive tournaments. Victory over Bayern would take them to the knock-out stage as group winners and while a draw might still be enough, this is not guaranteed.

Bayern, on the other hand, know that avoiding defeat will be sufficient to win Group D. Two victories over Barcelona and a win against Brondby have left them in top place with 10 points, one ahead of United.

Should Manchester United finish second with 10 points they could well qualify as one of the two best runners-up. Their routs of Brondby have left them nine to the good on goal difference and nobody is likely to match that, but the second-placed teams in Groups B and C could finish with more points.

United, therefore, have to win to avoid the kind of anxiety experienced in marginal seats on election night. Playing for a draw is not in their nature. What they have to guard against is a reversion to the gung-ho approach which has cost them so dearly in Champions Leagues past and present. Two seasons ago Ottmar Hitzfeld's Borussia Dortmund side, already 1-0 up from the first leg, stunned Old Trafford with an early goal which virtually ended Ferguson's hopes of reaching the final.

Now Hitzfeld's Bayern team will be seeking similar opportunities to catch United cold. "I don't think they'll be killing themselves to beat us," Ferguson mused yesterday. "A draw will suit them and they'll probably defend deep."

Maybe so, but Bayern cannot risk exposing their sweeper, the 37-year-old Lothar Matthaus, to the speed of a Manchester United attack which this season has taken Europe's breath away.

Bayern are as prone to unforced errors at the back as United. In Munich Paul Scholes strode through their defence to score like a man cutting corn. Tonight Bayern will be hard pressed to keep up with the movement and inter-passing of Dwight Yorke and Andy Cole, and with Ryan Giggs back on the left the odds are that their cover will be blown more than once.

The return of Giggs following a broken bone in a foot should tip what promises to be a finely balanced game in United's favour. While Jesper Blomqvist has been a highly effective deputy, Giggs at his best will terrorise any defence and after coming off the United bench at Tottenham and Aston Villa, the Welshman should now be ready.

Yet theirs has to be a controlled performance. The quicker Roy Keane and Scholes establish command over Stefan Effenberg and Jens Jeremies in midfield the better it will be for Old Trafford's peace of mind.

Equally important will be the consistency with which Wes Brown stems the advance of Bixente Lizarazu on the Bayern left, and the closeness of the watch kept by Jaap Stam and Gary Neville on Giovane Elber.

United cannot afford to allow Bayern the space another Brazilian, Rivaldo, was given at Nou Camp two weeks ago, when Barcelona threatened to run away with the game until Yorke and Cole restored order. Bayern may be suspect at the back but will surely have more resilience than the injury-hit Barcelona defence showed that night.

Whatever happens Old Trafford should have yet another night to remember. "At this level of football the challenge is bound to make you nervous," said Ferguson, "but it is also exciting."

If the game produces half the excitement, along with the attacking quality, of the 3-3 draw in Barcelona it will still be one to savour. What Manchester United will not want is a repetition of their home match against Barcelona, when they were held to 3-3 after leading 2-0.

Manchester United's prolific habits have brought them 19 goals in five Champions League games, four more than the next highest scorers, Real Madrid, but only Sturm Graz and, not surprisingly, Brondby, have conceded more than United's 10. A quiet 1-0 win tonight would leave Ferguson well satisfied.

Manchester United (probable): Schmeichel; Brown, Stam, G Neville, Irwin; Beckham, Keane, Scholes, Giggs; Yorke, Cole.

Bayern Munich (possible): Kahn; Matthaus; Babbel, Linke; Strunz, Jeremies, Effenberg, Lizarazu; Basler, Jancker, Elber.

Referee: D Jol (Holland).