Mascherano has since joined Liverpool but Tevez has emerged as a key figure in the Hammers’ battle for survival and will be part of Alan Curbishley’s side at Old Trafford on Sunday as they look for the point which will preserve their top-flight status.

Ferguson confirmed that, like most leading clubs, United were given the opportunity to buy the pair last summer. But the wily Scot was not happy at what was being offered.

“Tevez was offered to everyone,” said Ferguson.

“We were offered both him and Mascherano but, if I remember it correctly, we weren’t sure of the deal.”

It has taken the arrival of Ferguson’s old friend Alan Curbishley to really get the best out of Tevez.

And, after inspiring the Hammers to a run of six wins in eight games, the United manager knows his team will have to be on their toes if their title-winning celebrations are not to fall a bit flat.

“Tevez is the one who has lifted their game a bit,” said Ferguson.

“He has scored a couple of really good free-kicks and seems to have a lot of enthusiasm for it.”

Ironically, United have become embroiled in a signing storm of their own this week as the search for reasons why Tim Howard did not play against them for Everton last month has continued.

Ferguson has accused those within the Premier League who claimed they had no knowledge of United’s wish for Howard to be omitted at Goodison Park of “telling porkies”.

The Red Devils made their feelings on the matter known at the time, arguing that as Howard could not play against them anyway under Premier League loan rules, the American should remain sidelined even though he was moving to Merseyside on a permanent deal.

“There are a few porkies being told because we addressed it with the Premier League at the time,” claimed Ferguson.

“We could have just let the loan deal run if we had wanted but the boy wanted his future sorting and Everton knew other clubs were interested in him.”

Given United now boast a seven-point lead with one game to play, Ferguson jokingly suggested the Premier League might take three points off them, although he knows such a scenario will not unfold.

Instead, Ferguson remains fully focused on West Ham’s arrival.

Given the Hammers have twice – in 1992 and 1995 – deprived United of league titles, there is a thirst for revenge in the stands if not the dressing room.

Ferguson is pledging to play a strong side, rather than a full-strength one, and either Cristiano Ronaldo or Wayne Rooney could find themselves on the bench.

At least two places in the FA Cup final starting line-up are up for grabs though, with Wes Brown and Alan Smith keen to enhance their chances of featuring against Chelsea at Wembley on May 19.

Smith has been in fine form since his return from the horrific injuries he suffered at Anfield last year.

A return of one goal in 12 games belies the Yorkshireman’s overall contribution, which has been recognised with a call-up to the England B squad to face Albania at Turf Moor later this month.

Smith’s willingness to push his body through the pain barrier is in marked contrast to that of Louis Saha, whose season, and possibly his entire United career, is over.

And Ferguson can even see similarities between the former Leeds player and United legend Mark Hughes.

“Alan is the same type of player as Mark,” he said.

“He gives defenders a hard time. He is brave, two-footed and has good balance.

“He is a natural English-type centre-forward and England lack options in that area.

“They used to say Mark couldn’t score either but Alan has injected a bit of life into us at a very important time.”