Southend United v. United

A club that's in it's Centenary year, currently bottom of the Championship, and the first ever competitive meeting with the Reds in the Carling Cup...There then followed an agonising 1 nil defeat. But that's cup football. You come a cropper sometimes.

A list of clubs Manchester United have never played in a competitive match
Football League:
Boston United, Cheltenham Town, Darlington, Gillingham, Macclesfield Town, Mansfield Town, Milton Keynes Dons, Rushden and Diamonds, Scunthorpe United, Shrewsbury Town, Torquay United and Wycombe Wanderers.

Major European Clubs:
Lazio, Paris Saint–Germain, Roma.