United face an Ajax side a long way short of the quality that dominated Europe in the 1970's and who won the Champions League title most recently in 1995.However, Sir Alex Ferguson will still send out a top quality side on Thursday and believes that Portuguese star Nani and English defender Phil Jones will also get a run out after recovering from injuries.
"I'm definitely treating it seriously," said Ferguson, who is seeking to make it a full house of European trophies having won the 1991 Cup Winners Cup with United and subsequently two Champions League trophies.
"The great thing about Thursday is we don't have a game next Saturday (they are also out of the FA Cup) so I can play my strongest team and will play my strongest team.
"The thing is to look forward to it. It's still European football and still a good standard.
"I think it's amazing that, in the 55 years we've been involved in Europe, we've never played Ajax. When you think of all the draws that have been made, the quarter-finals and the groups, we've never drawn them.
"It'll be a full house too with a great stadium and a great pitch. They're not having a great time at the moment but I think, playing United, they will be well motivated for it and always play nice football too.
"Ferguson's Ajax counterpart former Dutch playing great Frank de Boer has not given up hope of winning the league title despite them being eight points off leaders PSV Eindhoven.However, were they to claim the scalp of United it would trump even winning the league crown.
"Two clubs with masses of history and a rooms full of European Cups - this tie is worthy of the Champions League," he said."We know they are the toughest team to beat but we are relishing it."
Ajax league form: LLDLLW
Manchester United league form: LWWWDW
Ajax V Manchester United - view commentary, squad, and statictics of the game live.
Source: DSG
