STRAIGHT-TALKING Sunderland boss Peter Reid goes into tonight's white-hot top-of-the-table clash against mighty Manchester United at the Stadium of Light admitting: "We can't catch them."

The Wearsiders have become the Premiership's surprise team of the season, climbing into second place after a series of stunning results, and Reid believes his team is good enough to beat the defending champions, despite a 13-point difference between the sides.

But the gritty Merseysider is realistic enough to concede that he doesn't think that the Premiership trophy will be leaving Old Trafford this season.

He said: "Even if we beat them I don't think we can catch them, but it would give people hope.

"Liverpool have beaten them in the League and West Ham have beaten them in the FA Cup but I would be telling lies if I said I thought anyone can catch them.

"This is a big, big test for us - it will be a fantastic occasion and one we are really relishing."

Sunderland have come a long way in their second season back in the top flight and while nothing has been won yet Reid, knows his team has never been so well equipped to cross swords with the best teams in the Premiership.

He said: "We have made vast strides and we are up there with the best of them - now it is a matter of whether we can last the pace.

"That is a question I don't know the answer to - only time and the players' performances will tell.

"But we certainly have a solid base and goals in the side. We have some really good games coming up and they are the acid test.

"Without a doubt we are better equipped. We have got that little extra quality - strength in depth."

Reid, however, knows the dangers of going into matches carrying too much respect for the opposition, and he wants no repeat of the first half against at Arsenal, where his side seemed to be in awe of their opponents for 45 minutes before fighting their way back from 2-0 down to earn a point.

He said: "Sometime you have to give players you are playing against credit - Thierry Henry in that first half at Arsenal was on fire and when he is that positive he is very hard to defend against.

"But as a team I thought we were on the back foot.

"Against Manchester United if you start on the back foot, or are on the back foot at any time, they have enough finishers in their side for the game to be over.

"So we need to be ready for them at kick-off time - when the ball moves we need to be ready for it and I think we will be."

Reid added: "It is very rare for Manchester United to lose two games back-to-back, but they are beatable.

"This is going to be our hardest game of the season and I think it will generate the best atmosphere at the Stadium of Light since the ground opened because the fans are up for it and certainly the players are up for it.

"Looking at the Premiership table tells you everything.

"Even though we are at home we are underdogs and everyone knows what our fans are like when this is the case."

Reid hinted that he has one or two tactical surprises up his sleeve but added: "They have so many outstanding players that if you keep two or three quiet there are other to contend with. There are so many it scares you to death.

"But Liverpool and West Ham have beaten them and now it's up to us to show what we can do. Manchester United have exceptional players but we have international players ourselves."

Reid will restore his main strike force of Kevin Phillips, substituted at half time in the 1-0 victory over Ipswich Town, and Niall Quinn, who was rested for the cuptie.

But he has a couple of tricky selection posers, with Brazilian central, defender Emerson Thome available after recovering from a calf injury and regular right back Chris Makin also challenging for a recall.

Sunderland (from): Sorensen, Williams, Makin, Thome, Craddock, Varga, Gray, Hutchison, Rae, McCann, Schwarz, Quinn, Phillips, Kilbane, Oster, Ingham.

lReid yesterday confirmed an interest in Anderlecht's Czech Republic striker Jan Koller.

He said: "He is a player I have looked at - he is a player I admire but I don't think Anderlecht will do anything at this time.

"But he is certainly a player I have looked at for a few years now."

lSunderland have announced ticket details for their forthcoming FA Cup tie with West Ham United on Saturday, February 17.

Season ticket holders have until 5.30pm on Monday, February 12 to purchase their own season ticket seat, voucher 50 required. Tickets can be obtained from the stadium ticket office or by postal application to FA5, PO Box 165, Sunderland, SR5 1WF, enclosing a self-stamped addressed envelope, voucher 50, cheque made payable to SAFC or credit card details. Fans are asked to clearly indicate the number of adults and concessions required.

Non-season ticket areas will go on general sale from 10am Monday, February 5 from the usual ticket outlets.

Adult tickets are priced £20 and concessions £15 in the West Stand, East Fosters Stand, Carling North Stand (Upper & Lower) and Premier Concourse. Concession corners, adults £15, OAP/Unemployed/Students £10, Juniors (Under-16) £5. Credit card line: (0191) 5515151.

lPaulo Wanchope may not have played his last game for Manchester City despite being transfer-listed.

Manager Joe Royle has dropped him for tonight's Premiership match with Liverpool after his weekend outburst, but claims he will consider playing him while he waits on a buyer for the Costa Rican.