The Argentina star exacted revenge on his old club on Tuesday night when he scored the goals that give Manchester City their narrow first-leg advantage in the Carling Cup semi-final. If that was not enough, Tevez riled Red Devils skipper Gary Neville so much he provoked a one-fingered gesture after his equaliser, then headed straight to the dug-outs to taunt Sir Alex Ferguson with an ears-cupped salute of celebration following the winner. On the basis that Ferguson always felt a deal for Tevez to join City had been agreed long before the striker signalled his intention to leave Old Trafford, it is difficult to see what he could have done to keep his star. Certainly few clubs would have considered a rumoured £40million price-tag to be worthwhile for a player who, until this season, had not exactly been a prolific goalscorer, let alone one parent company which now has debts totalling £716.5million following the revelation of accounts from Red Football Joint Venture Ltd. So, as they try and plot a path back to Wembley, Giggs does not feel United need to reproach themselves at Tevez's loss, pivotal as he was at Eastlands. "There are no regrets," said Giggs. "Carlos is a good player and he is a good penalty taker. If he gets chances he scores. "We know what Carlos is all about but he chose to go to City. That is the end of it. "We have quality players at the club and we have shown that." While it cannot have been particularly pleasant to know Tevez was milking his moment of glory for all it was worth, of far more importance to the United camp was the manner of City's goals. There is a certain amount of sympathy for young full-back Rafael Da Silva, whose first tug on Craig Bellamy was outside the area, but referee Mike Dean was within his rights to award a spot-kick given the Brazilian made another grab as the player entered the area. City's second meanwhile came from slack defending at a corner. "Carlos didn't do anything that people don't know that he does on a regular basis," said United assistant boss Mike Phelan. "That is his game. He has done his bit for the reds. Now he has to do his bit for the blues. We were ready for that. "But the second goal in particular was disappointing. It is not great from a set-piece." At the end of a difficult week, when the reason why the Glazers are so keen to raise cash through their bonds has been revealed - £27million paid out in interest this year on the payment-in-kind notes that are pinned to a draining interest rate of 14.25% - there are few reasons to be cheerful. If there are some words of comfort from Tuesday evening, it is that Rio Ferdinand could be back next Wednesday. There is also the knowledge that at the same stage of last season's semi-final against Derby, United were also a goal adrift before they hit back in the second leg to book a final berth and, eventually, win the trophy. "I hope it is similar to the Derby game last season," said Giggs, whose 33rd derby appearance brought him his first goal in one since 1996. "We beat them quite comprehensively in the second leg so hopefully we can do that again. "It is going to be tough because City are a good team. "But there were enough signs, especially later on, that we can beat them." What United must do is take a greater percentage of their chances. Before and after Tevez did his stuff, the Red Devils got within sniffing distance of the City net but failed to hit it, Wayne Rooney denied by Shay Given on three separate occasions alone. "We created plenty," said Giggs. "We just didn't get that stroke of luck or have that bit of composure with our finishing. "Hopefully that will be the pattern in the second game and then we will take our chances."
