Rafael Benitez, the Liverpool manager, insists it is too early in the season to talk up the clash against Manchester United on Sunday.

The Anfield showdown comes on the back of a superb 4-0 victory against Marseilles in France - a match Liverpool had to win to progress to the final 16 of the Champions League.

This week had been billed as one of the most vital in the club's season, especially as Benitez is due to have talks with co-owners George Gillett and Tom Hicks at the weekend.

"Of course this is an important week when you consider we meet Manchester United after the game in Marseille," Benitez said. "But playing for the title in April would more important than this match.

"Maybe this game against United will be more important for confidence than anything else. In terms in points were are in December and we all know Christmas is a vital time with all the matches."

And Benitez is hoping they can make home advantage count when Sir Alex Ferguson's side come calling.

"It is so close the line between the two teams," he said. "Our statistics in these matches might not be the best but in every game it has been really tight.

"We are in good shape after winning in Marseille. When you play well, score four goals on a difficult away ground, everyone is happy.

"It is important to win every game but especially when you are at home. Considering the rivalry between the clubs we want to beat United. It will be a special game."

"United are a top side with a lot of quality and we have a lot of respect for them. When two teams are always in top of table the rivalry increases every year. We know in this match we have to focus and concentrate all the way through."

With Fernando Torres bedding in well following his £26.5million move from Atletico Madrid, Benitez has good reason to be cheerful. Torres took his tally to 12 goals with a wonderful solo effort in midweek and has adjusted to life in the Premier League very quickly.

Benitez said: "We are very happy with him, he has a very good attitude. I think that he is very happy at Liverpool and being part of the team. The fans love him a lot."

Xabi Alonso is set to return to the squad against United after a two-month absence with a metatarsal injury. The Spain midfielder has featured in only six Barclays Premier League games and been out of action since the Arsenal match in October.

Steve Finnan is doubtful because of a calf problem while Daniel Agger remains sidelined with a foot injury.