BY Joe Lovejoy ( The Times )

TWO down, one to go, as the red and white banners proclaimed. Manchester United, crowned champions a week ago, made it a Double in the face of Newcastle's toothless challenge in a Cup final that rarely rose above the routine. On Wednesday United are guaranteed far more demanding opposition from Bayern Munich in the European Cup final, when they bid for that historic treble.

For the second season in succession, Newcastle were poor and well beaten. Like the losers' ribbons, they may get to Wembley, but they are useless once there. For most of the match, United did not have to play particularly well to outclass them, and with a modicum of accuracy could have made the margin five or six.

Finals have a habit of throwing up unlikely heroes, and the architect of yesterday's win had been very much out of favour for most of the season. Teddy Sheringham owed his chance to the leg injury that forced Roy Keane off after only nine minutes, but how well he took it. Sheringham scored the first goal within two minutes of his introduction, set up the second for Paul Scholes, and was desperately close to adding a third when a deft chip hit the crossbar. The excellence of the Yorke-Cole partnership notwithstanding, Sheringham has laid impressive claim to a place in the Nou Camp on Wednesday. "Sheringham was the decisive factor," Alex Ferguson, the United manager, said. "Mind you, Beckham was tremendous, too. I considered resting a few for Wednesday, but I wouldn't leave him out. He has the greatest stamina at the club."

It was never a classic final, but the United manager was not about to apologise for that. Five League titles in seven years and three Doubles in six. He will not welcome the comparison, but if United do win the European Cup he will deserve a place right up there alongside his most distinguished predecessor, Sir Matt Busby.

Toon Army loyalists excepted, everybody expected Newcastle to come like lambs to the slaughter - probably because they played like so many frightened sheep in last year's final. This time, without ever threatening to win, they at least put up some semblance of a fight. That said, there were not too many Jackie Milburns or Jimmy Scoulars out there. When Keane went off, Gary Speed should have annexed the midfield. Instead, Beckham did much as he pleased.

Ferguson's starting line-up was missing Denis Irwin, suspended, and Dwight Yorke, rested with Wednesday in mind. Irwin's place went to Phil Neville, Ole Gunnar Solskjaer came in for Yorke, and with Jaap Stam resting his troublesome hamstring David May partnered Ronny Johnsen in central defence. Ruud Gullit, as expected, preferred Temuri Ketsbaia to Duncan Ferguson as Shearer's attacking partner.

Unsurprisingly, it was United who always looked the more confident team. Alex Ferguson's composure was ruffled only once, in the second minute, when Speed went through Keane with a tackle from behind with which he made contact with the ball, but also took his opponent's legs. Keane hobbled on briefly, but was forced to retire with only nine minutes played. As if mindful of last year's palsied showing, Newcastle at least started with vim and vigour, and Schmeichel made the first save after three minutes, when Nolberto Solano tested him from 20 yards.

United were still adjusting to the loss of Keane, withdrawing Solskjaer to the right side of midfield and bringing on Sheringham in attack, when the substitute gave them the lead with a goal of deftly intricate construction. A lovely, penetrative sequence of passes ended with Sheringham and Scholes exchanging possession before Sheringham coolly shot through Steve Harper's legs.

Newcastle were nonplussed and never recovered. Solano raked the roof of Schmeichel's net with a 25-yard free kick, but it was United who might have scored again, midway through the first half, when Sheringham glanced Beckham's free kick wide. Solskjaer should have buried another headed chance, and Cole's improvised hooked shot demanded a goalline clearance from Dabizas.

It was all United, but Hamann lifted Newcastle's sagging spirits after 37 minutes, firing in a 25-yard shot that had Schmeichel fully exended.

United quickly regained forward momentum, with Sheringham less than a foot away with another twisting header at the near post, this time from Gary Neville's right-wing cross, while Cole should have done better than shoot weakly at Harper from 18 yards. It was all fairly predictable - déjâ vu after last year.

Gullit reacted by sending on Duncan Ferguson in place of Hamman for the second half, but no sooner had he won his first header than United wrapped it up. After 53 minutes Dabizas conceded possession to Solksjaer, who quickly found Sheringham. The match's cleverest player laid the ball back to Scholes who, from 18 yards, drove it low past Harper's right hand.

Ketsbaia, taking the ball round Schmeichel, might have halved the deficit almost immediately, but shot against the outside of a post. United, however, had the match won, and could afford to spurn a third goal when Yorke, on for Cole, headed Ryan Giggs's cross negligently over from six yards. Giggs himself was tantalisingly close with a spectacular volley.

By now Shearer, who continues to look a shadow of his former self, cut a truculent, peripheral figure, taunted by choruses of "Cheer up, Alan Shearer" from the red and white masses. The suffering striped end replied with a plaintive "All we are saying is give us a goal". Instead May headed wastefully over from close in. Sheringham deserved a second goal, and was within inches of scoring one late on when, set by by Giggs's short pass, he chipped against the crossbar.

Silvio Maric shot wide with Schmeichel's goal gaping, summing up Newcastle's miserable afternoon, and long before the end it was candy-from-a-baby stuff. It will be different on Wednesday. "Stam will be fit," Ferguson said. "Confidence is high."

Manchester United: Schmeichel, G. Neville, Johnsen, P. Neville, May, Beckham, Scholes (Stam 78), Keane (Sheringham 9), Giggs, Cole (Yorke 60), Solskjaer.
Goals: Sheringham 11, Scholes 53.

Newcastle United: Harper, Griffin, Charvet, Dabizas, Domi, Lee, Hamann (Ferguson 46), Speed, Solano (Maric 68),Ketsbaia (Glass 79), Shearer.
Booked: Hamann.

Att: 79,101.

Referee: P Jones (Loughborough).