ONE of Manchester United's managers is on a roll: "Ajax, Benfica, Barcelona - they've all come here to see how it's done." But the manager's name is not Alex Ferguson; his name is Danny McGregor, the commercial manager.

Ten years ago, the club had turnover of £5.5 million. Last season, Manchester United had turnover of £60 million, and with Mr McGregor at the helm, the merchandising department's contribution to the total was more than a third. It also brought in £3 million in clear profit. On the stock exchange, the club is worth £320 million.

A quick-witted Manchester native, he is a lifelong United supporter, and he has worked hard to reach his goal. Mr McGregor who was in Dublin this week to speak to the Marketing Institute started his career as a breadman selling Mother's Pride, then became a supervisor, area manager regional manager and national accounts manager.

He was appointed to the board of a contract cleaning company, on which he met the chairman of Manchester United, Martin Edwards. In 1985, Mr Edwards offered him the job of commercial manager.

"When I joined, there was just one person working for me," he recalls. "The first task was to bring in-house the corporate hospitality, the match-day sponsorship and VIP visitors, because that was being done by another company, which didn't make sense to me."

In those days, there was no Manchester United Radio, no Red Devil beer, no own-brand isotonic sports drink. Manchester United wine had not yet been made, the club's whiskey had not been distilled, and its red-and-black cola, drink had yet to fizz.

Customers in restaurants could not even pay with a Manchester United VISA card.

"People used to wear kit at one time just to play in it," he muses. "Now they wear it to be fashionable."

And the club's brand is fashionable in the strangest of places - there are now Norwegian, Thai and Malay editions of the Manchester United magazine.

Back at Old Trafford, there are 800 Manchester United products for sale. Mr McGregor is unapologetic: "Pens, paper, crystal, there's not a thing we don't do. We try something out, and if it doesn't work we take it off."

Last month, he opened a theme restaurant in the new stand, complete with chrome escalators to speed diners in and out. It has a large menu, designed to appeal to every taste.

It is already popular and likely to match the attraction of the club museum, which 160,000 people have visited so far this year.

Mr McGregor believes that the commercial approach to the club's image has been tempered by its traditional spirit, passed like a burning torch from Sir Matt Busby to Martin Edwards.

"My heart doesn't rule my head, I've got to look at things cooly, from a business point of view. But while the commercial side is more important than it was, what is a lot more important is what happens on the pitch. That's what counts," he continues.

His words are weighted by history. In 1974, shortly after what was perhaps the greatest period in Manchester United's history when the team of George Best, Denis Law and Bobby Charlton won the European Cup, the club was relegated to what was then the second division.

Mr McGregor knows that the Red Devils' brand could be seriously devalued if the team stops dominating the Premiership.