Manchester United fans have geared up for today's FA Cup final by calling for the resignation of chief executive David Gill within a ten-point programme aimed at wrecking Malcolm Glazer's ownership plans.

Glazer's formal offer document is now not expected to be released until the beginning of next week after a couple of minor delays but with a stake in excess of 76 per cent, the Tampa Bay Buccaneers owner effectively controls the club anyway.

Having twice condemned Glazer's business plan as 'aggressive', Gill has already indicated he thinks it is unworkable, yet it appears he could stay on and try to execute it anyway after the American's camp insisted they wanted United's current management team to stay in place.

But the supporters who backed Gill's initial stance feel such a situation is implausible and have demanded he steps down from his £900,000-a-year post with immediate effect.

''We call on David Gill, the board of Manchester United plc and the board of Manchester United Football Club to lead by example and resign in protest at the takeover,'' said a statement issued by the 'Not4Sale' coalition.

''We request that they do this at the earliest possible opportunity, as we do not see how they can continue to execute a business plan that they themselves describe as 'aggressive' and 'damaging'.''

Among their many proposals are a continuation of the boycott on club merchandise and sponsors' products and the cancellation of MUTV subscriptions.

Various means of challenging Glazer's buy-out were also outlined, with a major rally now planned for the Apollo Theatre in Manchester on Bank Holiday Monday, May 30.

However, it was decided to limit protests surrounding today's FA Cup final to a renewed call for supporters attending the game to wear black, ironically the colour kit Ferguson's men are due to wear.

This will please Ferguson and opposite number Arsene Wenger, although the Arsenal boss was confident his side could deal with the impact of any protests, even if it included the match being stopped.

''Ideally we wish it doesn't happen but if we have to wait a while then we will,'' he said.

''I don't think it would disturb our concentration although it may disturb Manchester United's.

''I can understand their supporters' concerns. They feel as though the control of the club has gone out of their hands. But that is part of the risk you take when a club floats on the Stock Exchange.''

The view is not one shared by United's major supporters groups who are confident of significant numbers turning out to lodge their disapproval of Glazer's involvement.

''Manchester United Football Club is an historic sporting institution made up of its players, administrators and, most importantly, its fans,'' explained Mark Longden, spokesman for the Independent Manchester United Supporters' Association

''Manchester United has been transformed from a football club free of debt to one in which its very future has been jeopardised to the tune of a £500m debt burden in a matter of days.

''This has been done without any consultation, input or say given to its lifeblood, its fans.

''However, this risky business plan is also vulnerable and we intend to use all our powers to reclaim the club.''

The supporters' ten-point plan for fans is:

l Wear black at the FA Cup final;

l Hold a public rally;

l Use customer power to boycott merchandise, sponsors' products and cancel MUTV subscriptions;

l Boycott matches;

l Use shareholder power;

l Call on David Gill and remainder of United board to resign;

l Make Glazer and his backers aware of anger;

l Write in protest to Premier League, Football Association and MPs;

l Challenge the media;

* Join a supporters' group.

Glazer's takeover of Manchester United, meanwhile, is the price the club have paid for Ferguson's ownership dispute over the racehorse Rock of Gibraltar, according to former director Greg Dyke.

Dyke, who had to leave the United board when he became director general of the BBC, claims Irish racing magnates John Magnier and JP McManus bought a 29 per cent stake in the club ''to teach Alex Ferguson a lesson'' - and in doing so made it vulnerable to a takeover.

He also believes the Glazer family will find it very difficult to fund the £540m debt they have taken on, and that they will have relinquished control at Old Trafford inside five years.

Dyke said: ''You go back to the whole affair of Alex Ferguson and Rock of Gibraltar; without that the Irish wouldn't have bought their block of shares.

''My guess is it wasn't a business investment at all, it was them teaching Alex Ferguson a lesson not to take them on, which they did pretty successfully."

l Newcastle United target Alan Smith has no intention of quitting Manchester United this summer even though he looks certain to start today's FA Cup Final on the bench.

The 24-year-old, who should add to his 12 international caps on England's two-match tour of the United States later this month, is adamant he has no regrets about joining the Red Devils and is not thinking about moving out.

''I enjoy every minute at Manchester United and have done since the moment I came here,'' he said. ''Long may that continue.''