SOCCER: Alex Ferguson feels some leading managers have got it spot on when they prioritise Barclays Premier League success ahead of glory in cup competitions.

Manchester United tackle Tottenham in the Carling Cup Final tomorrow with Ferguson admitting both sides will be looking further ahead to important league games next week.

But while Ferguson can field two different teams with barely any discernable deterioration in the Red Devils' quality, for Tottenham the situation is slightly different.

Harry Redknapp's men slid out of the Uefa Cup against Shakhtar Donetsk on Thursday night, with Aston Villa losing very similar fashion, much to the irritation of fans who had spent large amounts of money following Martin O'Neill's side to Moscow.

Ferguson can understand the reaction. But he can also see life from the manager's perspective in a country that, unlike many in Europe, place a lot of importance on cup combat.

"If you sat down with supporters and explained the miles players are running and the intensity and speed of the game, maybe they would realise how difficult it is to play all the time," said the United boss.

"I agree with Martin O'Neill and what he has done. Clubs like Villa are operating with a limited squad in terms of numbers and have to cut their cloth accordingly.

"The priority is the top four and getting into the Champions League because Aston Villa have not been in the competition since 1981."

Ferguson's concerns are slightly different. Yet, even though he is approaching a 14th major domestic final with United, for a club currently embroiled in a major Champions League scrap with Inter Milan and trying to consolidate their position at the Premier League summit, the main aim on an extensive list is not the League Cup.

"We know what our priorities are," he said.

"As always, it is the Premier League and the Champions League. We have a game against Newcastle on Wednesday and that will be reflected in my team on Sunday."

For their part, Tottenham put out a less than full-strength side against Shakhtar and as a result were knocked out of a competition they were so proud to qualify for by winning last season's Carling Cup.

"The Premier League is the only place to be," asserted Ferguson. "It is the only thing that matters - Harry Redknapp is well aware of that.

"Apart from the goalkeeper, the other 10 players that started last night will not do so again on Sunday.

"It is to do with how he can manage the next seven days. He has Middlesbrough on Wednesday and there is no doubt what is clear in Harry's mind - survival in the Premier League."

The scenario is not made any easier by the backdrop managers work in front of.

It is often put to England managers that the Three Lions do not play friendlies. The same sentiments could be expressed over cup competitions, a stance at odds with the view elsewhere in the continent where league status is considered paramount.

"Some countries don't bother about the cup competitions," said Ferguson. "But the British mentality is for their team to win, it doesn't matter what competition it is. That competitive streak goes through supporters, players and directors.

"There is an apocryphal story about a manager getting sacked after three successive defeats on the Pools Panel. That sums up our country."

For Ferguson, the showpiece represents a chance to show faith in many of the young players who have steered United to the brink of a third success in the competition, with Darron Gibson and Danny Welbeck among those guaranteed places.

For Gibson in particular it promises to be an important afternoon.

At 21, the Derry-born Republic of Ireland international has time on his side. But he is not exactly a raw-boned rookie either.

And, unlike Rafael Da Silva, who has made such a big impression this season but misses out with an ankle injury, Gibson has found the midfield scrap very difficult to win.

"It is a particularly hard situation for Darron given the number of midfielders I have got," said Ferguson.

"Really, it is the strongest part of my squad, so lads like Darron have to be patient - if they are their opportunities will come."

Ben Foster seems certain to get the goalkeeping slot ahead of Tomasz Kuszczak, while Jonny Evans has recovered from an ankle injury and will take a central defensive berth, where he may be joined by Nemanja Vidic.

Nani and Carlos Tevez are also certain starters, with another Carling Cup ever-present, Anderson, set to travel, after a recent ankle injury.