Everton had their hearts broken by Ruud van Nistelrooy on the day the Dutchman grabbed his 100th and 101st goals for the champions.

On Wednesday, Manchester City shocked the nation by coming back from three goals down to beat Spurs in the FA Cup.

In this game, David Moyes men got themselves to within touching distance of reproducing that astonishing result.

Everton were dreadful in the first half and United cut them to ribbons in cruel, clinical fashion.

But what happened in the second half rocked the visitors, who saw that three-goal lead evaporate.

The Old Trafford men were in near disarray under the bombardment, but just when it looked like Everton had claimed an unlikely point, van Nistelrooy struck to secure the points.

Everton's desperation for goals saw them leave Wayne Rooney and Tomasz Radzinski on the bench, giving Duncan Ferguson and Francis Jeffers a chance together up front.

For United, Phil Neville was out on compassionate grounds because his wife has just had their second child prematurely, while Quinton Fortune and Cristiano Ronaldo were left on the bench as Gary Neville, Ryan Giggs and Darren Fletcher came in.

United should have been ahead in the third minute when van Nistelrooy wasted a close range chance after Paul Scholes had hit a post.

They opened the scoring six minutes later when Mikael Silvestre's long ball found Louis Saha in the clear and he controlled the ball calmly and lashed it past Martyn from 15 yards.

Ferguson and Lee Carsley threatened after good balls by Steve Watson but such was United's dominance and possession there was no surprise when United did get their second goal.

In the 24th minute the ball was threaded into the box and van Nistelrooy drilled his 100th goal for the club inside Nigel Martyn and the near post.

Everton's response was their first corner, with Tim Howard spilling a Jeffers shot, but Saha was soon showing Everton how to do it.

Fletcher's ball in from the right was moved on by Scholes to an unmarked Saha on the left of the box, and he flashed a shot across Martyn and into the far corner of the Everton net.

The Frenchman wasted the chance of a hat-trick when, unmarked, he lashed over the bar after receiving a Scholes pass.

Everton could have scored when Watson's ball threaded through the box to Kevin Kilbane - but the Republic of Ireland international completely missed his connection six yards out.

Neville's long ball was then missed by Alan Stubbs and van Nistelrooy ran on unchallenged before dragging his effort wide of the far post.

The fact both United front men could have had first half hat-tricks said everything about Everton's dreadful defending before the break.

Moyes three half-time substitutions, with Rooney, Radzinski and Gary Naysmith replacing Watson, Jeffers and Alessandro Pistone - and it certainly sparked life into Everton.

They pulled one back on 49 minutes when Unsworth stooped low in the box after Silvestre had only managed to head on a Naysmith corner.

United hit back with van Nistelrooy running at the defence, but he shot rather than passing to the better-placed Fletcher.

Then Scholes drilled a low ball across the box and van Nistelrooy's lunge just failed to make connection.

But Everton had belief now and Kilbane missed with an attempted hook from Naysmith's cross as they showed pride and effort.

Rooney was showing the desire to take on defenders and after he was denied by Howard's legs and hands, either side of Stubbs making a brave block to stop van Nistelrooy's 10-yard drive at the other end.

Everton made it 3-2 when Ferguson and John O'Shea challenged for Naysmith's corner and the ball appeared to flick off the United man for an own goal.

Ferguson them got onto the end of a Naysmith cross and saw his header clear the bar, as United looked far from composed at the back.

And the hosts drew level 15 minutes from time when Thomas Gravesen's cross was headed powerfully past Howard by Kilbane.

Martyn needed to be alert to dive to deflect a Scholes effort from the edge of the box as United sought to salvage control, and the veteran keeper was then swiftly off his line to collect as Giggs surged through.

But two minutes from time United made sure of the victory when Ronaldo's cross from the right was met by van Nistelrooy's powerful header at the far post.

Teams

Everton Martyn, Hibbert, Stubbs, Unsworth, Pistone (Naysmith 45), Watson (Rooney 45), Gravesen, Carsley, Kilbane, Ferguson, Jeffers (Radzinski 45).

Subs Not Used: Simonsen, Linderoth.

Booked: Gravesen.

Goals: Unsworth 49, O'Shea 65 og, Kilbane 75.

Man Utd Howard, Gary Neville, Brown, Silvestre, O'Shea, Fletcher (Ronaldo 80), Keane, Scholes, Giggs, Saha (Fortune 73), van Nistelrooy.

Subs Not Used: Butt, Carroll, Kleberson.

Goals: Saha 9, van Nistelrooy 24, Saha 29, van Nistelrooy 89.

Att: 40,190

Ref: N Barry (N Lincolnshire).