Milan winners of six of their 10 European Cup/Champions League finals will meet Liverpool in the Athens showpiece on May 23, a repeat of the 2005 final which the Merseysiders won on penalties after fighting back from 3-0 down at half-time to draw 3-3 in Istanbul.

Milan coach Carlo Ancelotti was jubilant.

"It was an evening of dreams," said Ancelotti, who earlier in the season was under pressure as Milan showed indifferent league form.

"We are ecstatic. To play the way we did in the first half is a dream for a coach.

"It was perfect football.

"As regarding the final, well it will be a fascinating challenge. Liverpool are not as good as Manchester United but they are harder physically."

Milan's victory at a rain-drenched San Siro, secured by first-half strikes from Kaka and Clarence Seedorf and a late breakaway goal by substitute Alberto Gilardino, clinched a 5-3 aggregate semi-final win over the Premiership leaders and prevented the first all-English European Cup final.

Milan have featured in a record five Champions League finals since the competition replaced the old European Cup in the 1992-93 season.

Milan were one of several Italian clubs found guilty of match-fixing in last year's 'Calciopoli' scandal and were originally told by the Italian football authorities they would not be allowed to take part in the Champions League.

But the club's appeal was successful and they were allowed to join the competition in the third qualifying round.

Gennaro Gattuso, who hobbled off during the 3-2 first leg defeat after sustaining a foot injury, returned to the Milan midfield, but their captain, Paolo Maldini, was ruled out after aggravating a knee problem at Old Trafford.

Kakhabar Kaladze came in for Maldini at the heart of the Milan defence, with Filippo Inzaghi replacing Gilardino while Massimo Ambrosini took the skipper's armband.

United defender Nemanja Vidic started his first match after breaking his collarbone, while Rio Ferdinand made the bench having recovered from a groin injury.

However, United coach Sir Alex Ferguson decided not to risk the England centre-back with a starting role. Frenchman Patrice Evra was suspended for the visitors.

Milan almost went ahead in the third minute but Edwin van der Sar did brilliantly to tip Seedorf's fierce half-volley over the bar.

Urged forward by a boisterous home crowd, the hosts kept up the early pressure and United's defence was breached eight minutes later.

Alessandro Nesta's chipped pass found Seedorf whose backward header fell at the feet of Kaka, and the talented Brazilian steered a low, left-footed shot into the bottom corner of the net.

Andrea Pirlo dragged a shot wide before United mustered their first attack, Ryan Giggs' low drive comfortably saved by Nelson Dida.

Milan looked threatening every time they pressed forward, but they were given a helping hand by the United back-four for their second goal on the half hour.

Vidic's sliced a clearance out to the right flank and Pirlo took possession before crossing into the box. A weak headed clearance dropped kindly for Seedorf who dodged Vidic's sliding tackle and hammered a right-footed shot beyond van Der Sar. Inzaghi almost made it 3-0 just before the break as Milan maintained their grip on a surprisingly one-sided contest with United's biggest threat, Cristiano Ronaldo, completely shackled.

A last-ditch goalline clearance from Wes Brown denied Kaka in the 53rd minute before United squandered an excellent opening.

Gilardino came on for the tiring Inzaghi and he made his mark 12 minutes from time, driving through the United defence before side-footing past van der Sar.