Well I personally think for Man U it has to be a standard 4-4-2. I would probably also set it up a bit unbalanced. (Assuming you are talking about a formation for the current squad). At the back I would look for 2 vry defensive minded centre halfs (i.e. low CD, defensive, low CF etc etc) and also Neville at right back staying more defensive. But at left back I would get Evra to get forward more.
In the midfield you want Ronaldo on the right with loadsof creative freedom and running with the ball, probably not too many crosses though. I think with the Man U strike force he would be better playing through balls or running into the box himself.
On the left I would encourage a lot of crosses to the far post to allow Ronaldo to come in at the back and strike a deadly volley or get his head on it. If you play Park Ji-Sung then I would think about him and Ronaldo swapping positions to cause some confusion. Not sure how to set it up really but I think I would want the left winger to come inside more and allow Evra to take up the wing position, so maybe less attacking and less running with ball. Maybe experiment with a SArrow. And also try through balls.
If you want to keep slightly more defensive minded (e.g. away from home or big games) I would play the left sided central midfielder with defensive properties (e.g. mentality on par with defence, and no forward runs etc). If he has PPM of likes to dictate tempo then trying setting him to Hold Up Ball and mixed passing. Low to medium CF.
The other midfielder (or both if you want to play more atacking) should be set up with attack in mind. But don't set mentality too high or you will lose out a lot in the centre of the park. I like to have them set to normal mentality with long shots and medium creative freedom.
Up front you want to give Rooney a lower mentality than the other striker and give him creative freedom to allow him to come back and win the ball. Then set to RWB and maybe also TTB. The other striker much more attacking minded and maybe also set to hold up ball.
Overall I would have a lot of closing down up the field (i.e. AMs, wingers and strikers) but at the back keep it low. Full backs more than centre halfs though. I would keep marking zonal, and maybe set CBs to tight. Passing I would keep short and slow to mixed tempo for the most time, but away and maybe when looking for late goal, try slightly faster with a more direct approach. But not too long, not sure of aerial ability up front for Man U.
D-Line I would generally keep to about medium, but pullit back when trying to defend more. If you are wanting to defend even more then try reducing the mentality of everyone by a couple of notches, just to bring them all back a bit.
You might also consider setting Ronaldo as a playmaker. It is important to get as much out of him as possible. I played as Man U once and I had a couple of seasons when he ended on 8.50+ avg. with about 20+ goals. But he also got injured a lot, which might have been cause he was used so much in the matches.
Hope this helps you to get a tactic sorted out.
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