BY OLIVER HOLT ( The Times )

THE dread of a fixture-clogging replay and the prospect of Liverpool waiting for them in the next stage of the competition added a decisive urgency to Manchester United's finishing yesterday afternoon, when they came from behind to beat Middlesbrough and avoid their first FA Cup third-round exit for 15 years.

It took a fine goal from Andy Cole, a controversial penalty from Denis Irwin, a late finish from Ryan Giggs and all of United's resolve, tenacity and perseverance to cancel out an opening strike from Andy Townsend and take them past the team that had beaten them 3-2 at Old Trafford in the FA Carling Premiership a fortnight ago.

Bryan Robson, the Middlesbrough manager, accused Nicky Butt of diving over Neil Maddison's outstretched leg to win the 82nd-minute spot kick that effectively broke the visitors' resistance. Even Alex Ferguson, the United manager, described it as a "softish penalty", but insisted that Maddison had caught Butt below the knee with his tackle.

If United had to toil for their victory, though, if at times they seemed to be struggling for their rhythm, the manner in which they finally broke free from their shackles bodes ill for the rest of the Premiership and for Liverpool, who will have to travel to Old Trafford for the fourth-round meeting. United had won only once in eight matches before yesterday, but Ferguson said he saw signs that they were on the brink of rediscovering their best form.

"We have come through this terribly tough period of nine games in 31 days," he said. "We've had Bayern Munich, Barcelona, Leeds, Chelsea, Aston Villa. It makes me exhausted just talking about them. But we have had a bit of a breather now and we looked in good physical shape today. There was a freshness about them and it helps not having a replay to worry about.

"They were marvellous finishes and, with the possession we had, that's one of the best performances of the season. I thought the intensity of the passing, the movement and the energy we spent on the game was brilliant.

"It's a belter, it's fantastic," Ferguson said of the match against Liverpool. "There are some terrific ties in the next round, but Manchester United v Liverpool is always a big game."

After the doubts that were raised about United's commitment to the FA Cup last season, Ferguson was refreshingly unequivocal about his desire to win the competition this season, despite his side's continuing involvement in the European Cup and the approaching tie with Internazionale.

It will sound a death knell for the Cup when the big clubs start treating it with nonchalance and indifference, but Ferguson's renewed enthusiasm is likely to rejuvenate it and restore its kudos. The hyperbole that will surround the tie with Liverpool will not do it any harm, either.

For much of the game, though, it appeared that Liverpool would have to wait until next week to discover who their opponents would be as the match headed towards a replay. United, without the suspended David Beckham and Gary Neville, had started the brighter, but Middlesbrough's back three of Gary Pallister, Maddison and Colin Cooper worked tirelessly to contain the reunited partnership of Cole and Dwight Yorke.

United, too, looked immeasurably more solid in defence than on the last occasion the teams met. Then, Hamilton Ricard and Brian Deane bullied the home defence into conceding three goals, but, yesterday, Jaap Stam in particular was the very model of indefatigability, looking at last like the immoveable object that United supporters had been expecting when he signed in the summer.

For all their pressure, though, for all the darting movement of Cole and Giggs, it was Middlesbrough who created the clearest opportunity of the first half. Gordon wriggled away from Giggs on the byline and pulled his cross to the near post, where Mustoe flung himself at it. His header went straight at Schmeichel, but it still took the United goalkeeper two attempts to grab it.

Middlesbrough's defending was a mix of the composed and the desperate. Twice, lunging blocks denied Keane and Irwin, and when Cole and Yorke missed two clear chances in quick succession at the start of the second half, both failing to beat Schwarzer when they were clean through, United's frustration grew.

They were punished for their wastefulness in the 52nd minute, when Deane outjumped Wes Brown to flick on Cooper's long free kick and Townsend rolled the loose ball across Schmeichel and into the corner of the United net.

It seemed then that they were heading for their first third-round exit since they lost to Bournemouth at Dean Court in 1984, but after Pallister had made a fine saving tackle to deny Butt, Giggs unlocked the Middlesbrough defence with a moment of perception in the 69th minute. Drifting inside from the right, he played a beautiful reverse pass to Cole, who spun away from Cooper and rifled his shot high past Schwarzer's left hand and into the roof of the net.

Middlesbrough, exhausted by their earlier labours, were helpless now as United poured forward and eight minutes from the end, Butt collected a weak defensive header on the edge of the Middlesbrough box and tempted Maddison into his rash challenge. Irwin, presented with United's second penalty of the season at Old Trafford, sent Schwarzer the wrong way with his kick.

It was deep in injury time when Giggs added the coup de grāce, exchanging passes with Solskjaer and slipping his shot through Schwarzer's legs. "Bring on the Scousers," the United supporters sang as they headed for the exits.

Manchester United (4-4-2): P Schmeichel - W Brown (sub: P Neville, 75min), H Berg, J Stam, D Irwin - R Giggs, R Keane, N Butt, J Blomqvist (sub: O G Solskjaer, 73) - A Cole (sub: E Sheringham, 84), D Yorke.

Middlesbrough (3-5-2): M Schwarzer - C Cooper, N Maddison, G Pallister - C Fleming, P Gascoigne (sub: M Beck, 75), R Mustoe (sub: P Stamp, 62), A Townsend, D Gordon - B Deane, H Ricard.

Referee: G Barber.