After 35 years in management, very little fazes Sir Alex Ferguson. But the Manchester United manager freely admits telling three players, who might have been expected to be involved, that they will not be starting today's FA Cup final against Chelsea will be one of his toughest jobs all season.

Ferguson has never been frightened of making big decisions. After all, he famously dumped goalkeeper Jim Leighton from the 1990 final replay against Crystal Palace, then consigned departing skipper Bryan Robson to the stands for the 1994 win over Chelsea.

Yet the task gets no easier with time and, having narrowed his options down to 14, the Scot will have to deliver the 'no' speech on three occasions at United's Windsor base.

He said: ''I have had to do it quite often down the years but it is never easy telling players they are not playing.

''There is no easy way to do it. You just tell them exactly how you are feeling and exactly what they have done for you.

''My worst fear is having to go to someone who has done a fantastic job for you and has contributed a whole season and you have to tell them they are not playing in the final.

''The only saving grace is those who do not start will be on the bench, so they can come on and be part of it.''

Ferguson's choices this time centre around the two full-back berths and a tactical decision over whether Alan Smith should be deployed up front or Darren Fletcher used to bolster the midfield instead.

Wes Brown is expected to get the nod over John O'Shea for the right to replace injured skipper Gary Neville, while on the other flank Patrice Evra is tipped to nudge out Gabriel Heinze.

Having already secured the Premiership title at the expense of Jose Mourinho's men, the pressure is off United to some extent.Certainly, it is inarguable that Chelsea need to win more. Not that there is any less desire inside the Old Trafford camp.

Ferguson said: ''I am acutely aware that on the one side you have a wounded animal who have lost the league and on the other you have got a team with confidence from winning it.

''It is important I make sure there is no distinction between the two teams in terms of the desire to win.

''Chelsea steamrollered the league in the previous two seasons but the fact we have achieved our priority for the season means we should be able to enjoy ourselves a little bit more. If we perform well, we will have a massive chance.''

Ferguson is too experienced to expect a repeat of the four-goal triumph over a Chelsea team managed by Glenn Hoddle 13 years ago.

The United boss accepts there are unlikely to be many goals in the game and two league draws between the teams this season hints at extra-time and, possibly, penalties, a situation the Scot dreads given his appalling record in shoot-outs.

Ferguson needs no reminding United lost out on spot-kicks against Arsenal two years ago in a game where Gunners' forward Jose Antonio Reyes became only the second player to be sent off in an FA Cup final.

A third dismissal cannot entirely be discounted given the Stamford Bridge clash between two weakened teams with nothing to play for last week resulted in seven bookings.

However, while he has clashed with referee Steve Bennett before - notably over his handling of last season's Manchester derby at Eastlands when the Orpington official sent off Cristiano Ronaldo - Ferguson is happy to place his trust in the man with the whistle to maintain order.