Liverpool manager Rafael Benitez has entered round two in the verbal toe-to-toe punch-up against his Manchester United counterpart Alex Ferguson, but this time directed his ire at Manchester United chief executive David Gill. Having already accused the United manager last week of bossing around Premiership officials, the Spaniard now questioned Gill's place on the Football Association board. In his defence, Ferguson claimed Benitez was being "ridiculous".

The dispute between the managers of the two teams making a serious title push comes on the eve of another important week in the Premiership. Liverpool will take on local bitter rivals Everton at Anfield on January 19, but by then United would have played two games, the postponed match against Wigan on January 14 and Bolton away on January 17. Given United's recent run of form, by the time Liverpool next take to the pitch, their title rivals could leapfrog them to the top of the league standings.

Benitez' attack on Gill focused on the allegation that the United executive's position on the FA board could create a conflict of interest.

"They were saying we are a threat," Benitez said, in remarks quoted by the BBC. "Now they know we are, they are playing mind games. But I don't think it's a mind game when you have control over everything; it's a mind game when you have the same level as the other people, then you can show you are cleverer than the others.

"But when you have control of everything and your chief executive is powerful in the FA and things like this, then that is not mind games."

Meanwhile on the Manchester United official website, the United manager was quoted as saying: "My only response is that once you cut through the venom, because there was a lot of venom in what he said and I don't understand where it's come from, he (Benitez) was obviously disturbed about something.

"I think when he reflects, he must surely realise what a ridiculous thing he was saying. But I'm not getting into that. I think that's enough. All I want to do is keep the focus on my team. If I can do that and we can play with that excitement of today, then we have a big chance."

Sticking to his guns and showing no sign of remorse for the verbal onslaught, Benitez insisted he had no regrets about his comments on Ferguson. After the disappointing goalless draw with Stoke at the weekend, he told the club's official website: "If Mr Ferguson would stop talking about Liverpool maybe it would be good. He is clearly nervous about Liverpool.

"I can tell you that a lot of people have sent a lot of messages - not to me but to my staff and a lot of people at the club - to say, 'At least one person has said something everybody wanted to say. Maybe because in 20 years nobody could say these things and maybe a lot of people were thinking the same but didn't want to say. I have known Mr Ferguson for five years now and I think it's too early to be playing mind games. He has to think about his own team."