CARLOS TEVEZ taunted Gary Neville as he destroyed United.

Tevez netted twice, just hours after Neville claimed he was not worth £25million.

Goal celebration No 1 saw the City hitman gesture at United sub Neville to shut up.

Goal celebration No 2 saw an elated Tevez run to the visitors' dugout and mockingly cup his ears.

Tevez moved to Eastlands in the summer, claiming Old Trafford boss Alex Ferguson did not want him.

Outspoken Neville reckoned Fergie had got it spot-on by refusing to pay £25m for the striker.

And how that fired up Tevez for this Carling Cup semi-final first leg.

On 42 minutes he netted from the spot after Rafael was adjudged to have fouled Craig Bellamy. He followed that with his snipe at Neville.

After 65 minutes, the Argentine headed in No 2 and then charged off to celebrate in front of the United bench.

Ryan Giggs had put United ahead on 17 minutes, tapping into an empty net after Shay Given had parried Wayne Rooney's shot.

Tevez said: "It was special for me to get two goals tonight. It was for the fans of City."

And City midfielder Gareth Barry added: "It was a great performance from Carlos. The way he works, he deserves it."

City are now eyeing a final date with Aston Villa or Blackburn at Wembley on February 28.

But first it is sure to be a white-hot atmosphere at Old Trafford on Wednesday for the second leg, with United angry that ref Mike Dean awarded City their penalty.

TV pundit Alan Shearer said: "It was a foul outside the box. I don't think there was a foul inside the box."

But fellow pundit Alan Hansen added: "I thought United were there for the taking. Defensively, they were all over the place."