MILAN - AC Milan coach Carlo Ancelotti is facing an attacking dilemma ahead of the Champions League final against Liverpool in Athens on Wednesday.

Ancelotti sent out a reserve side in Saturday's 3-2 home league defeat by Udinese with the intention of having his top stars fit for the all-important European showdown against Liverpool.

The Rossoneri is without Ronaldo, who is cup-tied due to his earlier involvement with Real Madrid, and Brazilian Ricardo Oliveira is out of form, so Ancelotti has yet to decide who will partner Kaka up front.

Veteran Italy forward Filippo Inzaghi could be the man Ancelotti relies on to fire his side past the Reds, with the 33-year-old having more experience in key games than his fellow World Cup winner Alberto Gilardino.

"I have not made my decision yet on the attacking front," Ancelotti said. "I will have to evaluate the physical condition of both players. It is probably the most difficult choice to make. Inzaghi and Gilardino have both done their part to merit a place in the final."

Inzaghi missed the epic final against Liverpool two years ago in Istanbul through injury, which saw the Premiership side win on a penalty shootout after the Rossoneri had thrown away a 3-0 halftime lead.

This would be the 24-year-old Gilardino's first Champions League final, having joined Milan from Parma in the summer of 2005.

"From a psychological point of view, Inzaghi is favored because he has more experience in finals than Gilardino," Ancelotti said. "Gilardino is nevertheless very good in the fast counter attacks and on one-on-ones, while Inzaghi is more of a finisher."

The 33-year-old Inzaghi has scored four goals in Europe this season, two more than Gilardino.

Inzaghi played a pivotal role as his team was crowned European champions back in the 2002-03 campaign, scoring 12 goals in 16 appearances.

"I hope my players have the intelligence to understand the choice I have to make," Ancelotti said. "I think both know the responsibility I have in making this choice.

"One possibility which depends on how the game develops is to start with Gilardino and replace him with Inzaghi during the game, or vice versa."

However, the bulk of the responsibility will rest on the shoulders of 25-year-old Brazilian playmaker Kaka. The attacking midfielder is having his best season and is the top scorer in the Champions League this campaign with 10 goals.

It was his goal early in extra time that saw Milan past Celtic in the first knockout stage, while he was the instrumental player in both legs of the semifinal against Manchester United.

Ancelotti will have to wait until the last minute to find out if captain Paolo Maldini will be fit.

The veteran defender, who made his Milan debut back in 1985, is battling a knee injury.