Barca, Man U Too Close To Call

This season's UEFA Champions League final is shaping up as one of the best ever, with most bookmakers unable to pick a clear favorite between Barcelona and Manchester United.

There is no doubt the best two teams have made it through to the final, to be played at Rome's Stadio Olimpico on May 27, and this is reflected by the fact that both are listed as 13/8 to win the match by UK-based bookmaker Bet365. A draw after 90 minutes of regulation time is paying 23/10.

Bwin, which has Barcelona as an ever-so-slight favorite at 2.50 against Manchester United's 2.65, has even displayed on its Website the statistics on what its users are betting. According to the data, 45 percent of users have placed money on Barcelona to win, 42 percent have gone for Manchester United, and 13 percent have found it too close to call and put money on a draw in regulation time.

Manchester United comes into the final in scintillating form. The Red Devils, who are aiming for a second trophy in succession and their fourth Champions League title overall, are the first defending champion to reach the final the next year since Juventus in 1997.

If any club is capable of knocking off Man U, it's Barcelona, who were lucky to get past Chelsea with a last-gasp victory in the semi-finals, but who have also displayed hot form domestically. FC Barcelona has been European champion twice, most recently in 2006.