In the league, both clubs have shared spoils this season by winning their respective home games.
United are set to play against Spurs at Wembley knowing fully well that it's their only shot at glory this season after being knocked out of the other competitions.
However, with Mourinho boasting one of the most decorated CVs in the game and Mauricio Pochettino searching for the first trophy of his managerial career, Nicholas believes United should be considered favourites to progress.
Starting with the Red Devils, United have failed to meet expectations this season. "But it's different to when we play in the Premier League".
Nobody could keep pace with Manchester City this season.
He did not travel with the Manchester United team scheduled to take on Bournemouth on Wednesday night's Premier League clash.
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The 2017/18 campaign started off with the two Manchester giants going toe-to-toe with each other, matching each other's results on an nearly weekly basis.
Just this week Kyle Walker said it was "devastating" not to have won the Premier League during his eight years with Spurs and the fact he has picked up two trophies in his first season at Manchester City will not have been lost on some of his highly rated former team-mates.
The ESPN FC panel look ahead to the FA Cup semi-final matchups and debate whether Man United or Tottenham have a more dire need to win. On Friday, it was interesting to hear Mourinho be so much more circumspect. The answer was no, but considering their financial limitations stemming from within the club and their general economic state, finishing in the top four must be considered decent at the very least.
Spurs may have overtaken Arsenal in the league but the Gunners have landed three of the last four FA Cups. The club and fans alike realize that although the team has improved massively compared to teams of the recent past, it means nothing without a trophy and this was a missed opportunity. But the time has come for the Argentine to reap the harvest now in North London. A promising Champions League campaign that included beating Real Madrid at home and drawing away, ended at the hands of Juventus from a winning position. They were really strong. The following draw wasn't as kind as fans would have wanted as they were paired with Juventus.
He told Sky Sports: "If it came down to two teams playing an even game with less on the line then Tottenham win".
While spending on youth is productive most of the time, it might finally be time for Pochettino and the board to start signing proven talent, that can take them all the way in the toughest of the competitions. Even when they were nearly losing points they managed to win against Bournemouth in minute 145 and some other matches where they won in 90-something.