Football

As befits a club which always sets its sights on the stratospheric, Real Madrid coach Carlos Queiroz goes into the New Year in the belief his men can win everything, including a dream Champions League final with Manchester United.

Real currently top the Spanish table by two points from Valencia despite losing away to their chief rivals and will take on Bayern Munich in a mouth-watering round of 16 Champions League tie in two months time.

"We are in a comfortable position - but so far we have won nothing," Queiroz told Tuesday's Marca sports daily as he sized up the size of the challenges which await the nine-times European champions in 2004.

Six months into his job with the meringues' all-star cast, former United assistant manager Queiroz acknowledged that winning the league, the Champions League and also the Spanish Cup was a tall order.

But with predecessor Vicente del Bosque having been dismissed for "only" winning the league title last season, despite netting two European Cups in his four years in

charge, Queiroz knows he has much to live up to.

"The players are motivated and confident. We are on the right track to achieve our goals.

"Things won't be easy. They will depend on injuries, luck, tiredness - everything depends on circumstances.

"We must establish a strategy of

priorities and make decisions based on those priorities," said Real's Portuguese mentor.

With David Beckham having succesfully come through his setting-in phase, Queiroz is now pinning his hopes on a "dream"

Champions League final against the England skipper's former employers.

"It would be a beautiful dream come true and something fantastic to see Real Madrid and Manchester in the final. That's the final I want," Queiroz readily admitted.

"Years ago Bayern against Real Madrid would have been a final. A worse draw could only have pitted us against Juve or Manchester."

Not for the first time Queiroz saluted Beckham's workrate, which has made him a favourite at the Santiago Bernabeu stadium.

"David's availability has been tremendous. In every match, in every training session, he watches, listens and learns something new.

"His technical and physical qualities to play in the centre have not surprised me after 17 years playing out wide.

"Given his status as a player it was not easy to tell him - 'now, change'. But he was the first to want to lean in a new position. I am very happy with the way he has adapted."

Queiroz added that with Beckham's successful move inside French maestro Zinedine Zidane had more freedom to stamp his class on matches.