Man Utd fall short on and off the pitch
By Ian Hughes
They are out of the Champions League, have virtually zero chance of winning the Premiership and have just announced that profits have halved on last year.
BBC Sport looks at some of the lowlights as United are made to settle for second best this season.
PREMIERSHIP AND CHAMPIONS LEAGUE FAILURE
Since winning the inaugural Premiership in 1993, United´s grip on the title has been vice-like.
Only briefly has it loosened - in 12 years they have never failed to regain their Premiership title the following season after relinquishing it.
Despite only losing two Premiership games to date, a combination of Roman Abramovich´s millions and Jose´s Mourinho´s guile has almost certainly broken that run.
And in the Champions League, a hangover from United´s third place finish in the Premiership last season has proved a real headache.
It meant a reduction in the club´s earnings from the competition and their relatively poor performance in Europe this season will also impact financially.
There can be no shame in losing to a strong AC Milan side, but the manner of the first-leg defeat at Old Trafford is a haunting cameo of United´s year.
Roy Carroll´s fumble which gifted Hernan Crespo the winning goal is not a moment United will want to dwell on - but it was, perhaps, a defining one.
GOALKEEPING CRISIS TAKES ITS TOLL
Misery loves company, and Carroll has found a companion in Tim Howard this season.
The American keeper was the preferred choice last August, but a series of early-season errors cost him his place a month later.
Dropping Howard was part of Sir Alex Ferguson´s solution to the problem of United´s stuttering start to the campaign.
Howard saw it differently, saying: " A goalkeeper is a very convenient scapegoat."
Scapegoats, it seems, are interchangeable and to Ferguson´s dismay, he found that anything Howard couldn´t do, Carroll could do no better.
Take United´s Champions League qualifying games against Lyon, for example.
In the first leg, Howard was horribly at fault as the French side took the lead, dropping Juninho´s free-kick for Cris to score.
Man Utd seek Carroll replacement
The return match saw Carroll make a mess of Mahamadou Diarra´s speculative 30-yard shot to concede another soft goal.
United have never properly replaced legend Peter Schmeichel and they must be casting envious glances at Chelsea´s Petr Cech and Carlo Cudicini.
They have already admitted they " will look at who is available and who could fill Carroll´s boots", as the Northern Irishman continues to stall on a new deal.
TRAILING IN CHELSEA´S WAKE
A bridge too far? It was in the opening game of the season, as United lost at Chelsea.
Eight months later, the divide has grown wider than few would have predicted.
Chelsea´s superiority has not been confined to the Premiership - and neither has United´s trouble with keepers.
When the sides met in the Carling Cup semi-final, Howard was embarrassed by Damien Duff´s long-range free-kick and victory was Chelsea´s once again.
Mourinho´s side then went on to claim their first trophy in a season that could end in a hat-trick of successes.
Though United may yet win the FA Cup, that particular trophy would surely be seen as small consolation.
Beaten on the pitch, it could also be argued that United have also been outmanoeuvred in the transfer market.
Wayne Rooney´s £27m move from Everton was hailed as a coup, but how does it compare with Arjen Robben´s arrival at Chelsea?
Ferguson has insisted that 19-year-old Rooney is one for the future and the youngster is unquestionably talented, with massive potential.
Although Rooney´s 15 goals in 33 games is a good return, Ruud van Nistelrooy hit 40 in his first season at United - just after recovering from serious injury.
Promise did come to fruition in September when Rooney scored a stunning hat-trick in a 6-2 demolition of Fenerbahce in the Champions League.
They were, however, his only goals in the competition.
United also brought in Alan Smith from Leeds for £7m, but he too has struggled to fill the void left by Van Nistelrooy´s absences.
Contrast with £17m Robben, who looks to be the missing piece in Chelsea´s puzzle.
The Dutch winger has not only notched seven league goals - a good haul for a wide man - he has also consistently inspired Chelsea with his trickery, pace and vision.
THE MALCOLM GLAZER EFFECT
Takeover approaches from US tycoon Glazer have been unwelcome, but persistent, and have rocked the stability of the club.
The announcement that United´s six-month profits have fallen by half on last year is expected to lead to more pressure on the United board to recommend an £800m offer from Glazer.
That would enrage United fans, who have furiously campaigned to keep Glazer away from their club.
Off the field gloom has been deepened by the news that the world´s most famous, and richest, club is making less money.
That is a result of United´s wage bill being approximately £2.7m higher this season and a drop in media revenues.
Though United are still profitable, it is an unwelcome scenario for the club - and its fans.
Particularly while Chelsea´s pockets seem bottomless.
