“They’re better than two years ago. It's clear we are going to play a team with players with a great attitude and quality," said the Spaniard.

"They are desperate to win the Champions League, and after what happened two years ago we must be very careful. They are a very dangerous opponent for us.”

In one of the most dramatic finals, Milan had the lead in 2005, 3-0, but they were caught by the Reds who finally won it on penalties.

Benitez, who was in charge during this triumph, refused all the speculations saying that his side is favorite for the 2007 trophy and there must be a huge effort to be done.

"They are strong in every position. Defensively they are good, they have excellent strikers and in players like Gattuso and Kaka they have two of the best players in the world.

"They are a team we will show a lot of respect to. I have said many times we are stronger now than we were two years ago, but I also believe Milan is a better side than they were when we last played each other."