CARLOS TEVEZ last night branded Gary Neville as stupid and a bootlicker

The Manchester City ace launched a vicious attack on Manchester United skipper Neville after their bitter bust-up during Tuesday's Carling Cup semi.

Tevez fumed: "Gary Neville is stupid - a bootlicker.

"He said that I was not worth £25million so he would look good to the manager.

"My goal celebrations were aimed at him. I don't know why he's talking s**t about me as I always had respect towards him."

Tevez quit United last summer when the Red Devils baulked at paying £25m for his services.

The Argy scored both goals in City's 2-1 first-leg win over their bitter rivals.

After the first he taunted Neville that he talked too much, then after netting the winner he cupped his ears in front of the United dugout.

Last night TV pictures emerged which appear to show Neville spitting in the direction of celebrating City players. He then made a one-fingered gesture for which he faces an FA investigation.

Speaking on Argentinian radio, striker Tevez added: "The celebrations were not targeted at Alex Ferguson or the United fans but solely at Neville.

"I will never be disrespectful to Man United fans, even if they insult me. It was for Gary Neville. He was my team-mate but he is a bootlicker of Ferguson."

We dont miss Carlos Tevez : Ryan Giggs

RYAN GIGGS is the latest player to say that Manchester United do not miss Carlos Tevez — the day after the Argentine destroyed them.

Former Old Trafford darling Tevez grabbed both the goals for rivals Manchester City last night in a 2-1 win at Eastlands in the Carling Cup semi-final first-leg.

But United stand-in captain Giggs said: "There are no regrets.

"Carlos is a good player and he is a good penalty taker. If he gets chances he scores.

"We know what Carlos is all about but he chose to go to City. That is the end of it.

"We have quality players at the club and we have shown that."

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."

Tevez was never worth 25million pound : Tevez

GARY NEVILLE insists Manchester United were right to get rid of Carlos Tevez because he was overpriced.

The Reds balked at a £25million asking price after the Argentine had spent two years on loan at Old Trafford.

Now the striker, 25, is in red-hot form for rivals Manchester City and they meet tonight at Eastlands in the first leg of the Carling Cup semi-finals.

But United's club captain agreed with boss Alex Ferguson that at the end of last season the figures just did not stack up.

Neville said: "The manager over the years has made many decisions with regard to players coming and going - and he has almost always been proved correct.

"Over a period of 20 years he may have got one or two wrong, and I think he has admitted that himself, but he knows exactly what he's doing and he understands when a player's time is up. I can't disagree with his decision on Tevez. He was a good player for us but, if the financial demands are too big, then that's just the way it goes.

"Other good players have left this club in the past, it's not the first time it's happened.

"We have the best manager in the world at putting teams together. He's done it successfully for 20 years. There have not been many people who have questioned him over the years and been proved right."

Tevez has 11 goals in his last nine starts and will be desperate to add to that tally tonight in one of the biggest clashes between the city rivals for many years.

Neville admitted: "Our two Carling Cup games against City are massive. It's a derby and one of the biggest games we have played against City for a long time.

"Certainly we expect it to be a difficult game. They are in good form and it's always difficult away against City. We will have to be at our best for the game.

"I've only seen one of City's games since Roberto Mancini took over as manager - their 3-0 win at Wolves. City impressed me in that game but I haven't seen a great deal of them."

United full-back Patrice Evra dismisses the rivalry with City, claiming that while it's a big game for the blue half of Manchester it is just another match for the red half.

He said: "It's an important game against City, a big game, but I only talk about it because I want to win this game and have a chance to win a trophy.

"Maybe that's the difference between United and City. We play the game to win and to win the Carling Cup, they play to win against Manchester United."

While United struggle under crippling debt, City can boast being the richest club in the world under the ownership of Sheikh Mansour.

But Neville says there is no paranoia at Old Trafford over City's increased strength.

He said: "I don't see the game as a chance to reassert our dominance over City.

"We're quite comfortable with where we are. We are second in the league, in the Carling Cup semi-finals and in the second phase of the Champions League.

"People might think something is going on in Manchester between the two clubs, but we can't afford to get involved in that."