Even if he is astute enough to avoid scoring a point at the expense of Berlusconi after Tuesday's Champions League triumph over Manchester United, others have not failed to notice his little victory over the billionaire owner of the club.

Berlusconi has insisted that his team must play with two strikers at all times even, on one occasion, saying such a formation was "an order" to his coach.

Ancelotti is known to favour playing with a single forward with a pair of attacking midfielders behind them -- the formation that took Milan past United and into the quarter-finals of the Champions League.

When Andriy Shevchenko broke his cheekbone in the 1-0 win over Cagliari on February 19 and with Filippo Inzaghi already sidelined with a broken hand, Ancelotti had an unwanted but justifiable opportunity to revert to his preferred system.

The results have been impressive.

With Argentine Hernan Crespo as a lone striker Milan have won all four games without the Ukrainian, including 1-0 wins in both legs against United with Crespo scoring the decisive goals and the Milan derby, also by a goal to nil.

Berlusconi demanded a 4-4-2 system because he believes it provides greater entertainment and it is hard to disagree with him on that front.

As the results indicate, with Crespo alone in attack albeit ably supported by attacking midfielders Kaka and Rui Costa, Milan have not been a huge threat to opposition defences.

But in all three of those 1-0 wins, if not the last-second 2-1 victory over Atalanta on Saturday, Milan have been well in control of proceedings throughout with the extra man in midfield proving to be of real value.

It helps of course to have the foundation of a defence with the experience and quality that Ancelotti's back-line provides.

United's Wayne Rooney, rated as one of the most exciting young talents in the game, got no joy at all against Paolo Maldini and Alessandro Nesta at Old Trafford or the San Siro.

An injury to Georgian left-back Kakha Kaladze meant Ancelotti had to reshuffle his backline for Tuesday's second-leg but the man who stepped in, former United defender Jaap Stam, was outstanding in keeping quiet his Dutch compatriot Ruud van Nistelrooy.

Brazilian Cafu was rightly described as "fantastic" by United manager Alex Ferguson after two performances of pacey runs, and even more impressive stamina, at right-back.

It was Tuesday's second-leg that showed the real benefits of Ancelotti's system -- with United playing a fluid formation with two wingers and only Paul Scholes and Roy Keane as conventional midfielders, Milan's five-man midfield took a firm grip on the game after the break.

Milan's moves often stemmed from Andrea Pirlo, who in this system can drop as deep as he needs to start the play. With Pirlo in front of the defence, Gennaro Gattuso and Dutchman Clarence Seedorf were given the job of closing down, covering space and winning possession.

With that kind of solidity in place, Kaka and Rui Costa were freed up to focus on what they do best -- keeping possession and waiting for the right moment to provide Crespo with a quality ball.

Although Brazilian Kaka, going through a slump in form, was ineffective against United, Rui Costa looked close to his best again and it is the Portuguese player who has been inserted into the side in place of Shevchenko.

The Ukrainian is close to fitness again, as is Inzaghi who was on the bench against United.

By the time Milan play their quarter-final tie, on April 5 or 6, against opponents to be decided by next week's draw, Ancelotti should have all his strikers fit and available.

The debate with Berlusconi could begin all over again