Andy Cole completed a hat-trick last night as Manchester United spread their wings in a soaring start to their latest mission in the Champions League.

Cole scored one of the three goals which had virtually settled the contest by half-time and, after accepting the gift of a second soon after the interval, looped a header beyond the Anderlecht goalkeeper's reach in the 74th minute from David Beckham's cross to the far post.

For United, the Champions League is now a matter of routine, though not so much so that they could afford the assumption that the visit of the Belgian champions represented a straightforward home win. Nothing in football, let alone European football, is ever that simple.

Yet, so impressive has been United's start to the season, that it was difficult to see where and how Anderlecht were going to deny them a comfortable victory.

In the absence of Jaap Stam, forced to sit on the bench because of a sore Achilles tendon, Ferguson switched Gary Neville to central defence and played Denis Irwin at right back with Mickael Silvestre on the left.

With the height and power of Jan Koller, Anderlecht's Czech striker, an obvious threat, much depended on Ronnie Johnsen assuming Stam's air of authority in the middle.

Koller was more than just a target figure in the Anderlecht attack. Often he would drop deep to gather the ball and open up opportunities on the flanks for Bertrand Crasson or Bart Goor.

United seemed momentarily disconcerted by this, losing possession once or twice in their own half.

Nevertheless, the ability of Silvestre or Ryan Giggs to turn Anderlecht's defence on the left was evident from the outset and it eventually produced a goal just before the quarter-hour. Giggs' centre found the defence moving up too late for offside, leaving Cole all alone to head past Filip De Wilde.

Going forward, Anderlecht lacked nothing in determination, but many of their crosses or final passes lacked the wit and accuracy to seriously trouble United's defence.

For United, the game was far from won. In midfield, Roy Keane and Paul Scholes were maintaining parity with Yves Vanderhaeghe and Walter Baseggio without really dominating them.

Yet whenever Giggs or Cole took on the defenders for pace, United promised another goal.

When United did increase their lead, therefore, the source was predictable. After half an hour, Giggs, collecting a pass from Scholes, set off on an audacious run in the inside-left position which took him through several attempted tackles and into the penalty area, being brought down as he was about to shoot.

Irwin's penalty gave United a comfort-zone to which Beckham should soon have added an extra cushion. Giggs' centre found him unmarked to the right of goal and, although Beckham had time and space to measure his shot, he dragged the ball wide.

Fabien Barthez briefly teased Anderlecht by nearly giving a goal to the pacy Tomas Radzinski as he boldly tried to dribble the ball past the Canadian in front of the United net. But, by half-time, the contest had virtually been decided.

In the 40th minute United scored again, and again the goal sprang from their command of the wings.

This time, Beckham, found in space by Sheringham's header, delivered a low cross from the right-hand byline back to Sheringham, who failed to beat De Wilde at the first go, but coolly scored from the rebound after the goalkeeper had blocked his initial shot.

Farce started to take over five minutes into the second half. As Lorenzo Staelens went to deal with a long ball from Neville there was a fearful mix-up in the Anderlecht defence which saw Cole gain easy possession and lob United's fourth goal gently past a stranded De Wilde.

Not that United's defence was immune from bathos, Koller forcing the ball past the onrushing Barthez to score for Anderlecht despite Johnsen's attempt to backheel the ball off the goal-line.

Manchester United: Barthez; G Neville, Irwin, Johnsen, Silvestre, Beckham, Keane, Scholes, Giggs (Solskjaer 59), Sheringham, Cole (Yorke 73). Subs Not Used: Van Der Gouw, Stam, Butt, P Neville, Wallwork. Booked: Irwin. Goals: Cole 15, Irwin 30 pen, Sheringham 41, Cole 49, 71.

Anderlecht: De Wilde; Vanderhaeghe, De Boeck, Staelens, Goor (Ilic 58), Koller, Dheedene, Baseggio, Radzinski, van Dieman (Oyen 46), Crasson. Subs Not Used: Milojevic, Stoica, Iachtchouk, Dindane, Youla. Goals: Koller 54.

Referee: S Hauge (Norway).