Man Utd striker Dimitar Berbatov

After flattening Chelsea with a sucker punch on their last league outing, Everton completed a spectacular one-two to leave Manchester United's title challenge on the ropes.

Just as they did against Carlo Ancelotti's men ten days ago, David Moyes' team roared back from a goal down to register another famous win, which could have even greater consequences at the top given United are the ones playing catch-up.

This time, young substitutes Dan Gosling and Jack Rodwell did the damage, Gosling bundling home Steven Pienaar's cross 15 minutes from time before Rodwell sent the home fans into ecstasy at the end.

For Wayne Rooney, Everton's first victory over United - excluding penalty shoot-outs - for five years, and only their second in 32 games, would have been particularly galling given his history, although for once, England's talisman failed to make much of an impact.

Unlike Rooney, the debate over Dimitar Berbatov's value to United continues to rage.

At £30. 75 million, the Bulgarian cost them more than any other player, yet he has largely become a peripheral figure, to the extent that he was making his first away start since December when he strutted into proceedings.

The argument goes that Berbatov's languid style is not suited to United's all-action approach and, with Ferguson preferring to use Wayne Rooney as a lone front-man, flanked by a couple of industrious wingers, Berbatov frequently finds himself surplus to requirements, as he was in Milan this week.

Yet there is little doubt either that Berbatov is blessed with sublime skill, and when Sylvain Distin failed to cut out Antonio Valencia's low cross, he killed the ball with one touch before smashing it into the roof of Tim Howard's net.

Given the dominance United had enjoyed until that point, Everton desperately needed to score next.

That they did so inside two minutes was probably beyond David Moyes' wildest dreams.

The goal had route one stamped all over it as Phil Neville launched the ball out of his own half.

Jonny Evans jumped with Louis Saha but, off balance, could only head the ball straight to Diniyar Bilyaletdinov.

There appeared to be no imminent danger to Edwin van der Sar's goal, but, spotting a gap low to the Dutchman's left, Bilyaletdinov let fly with such power, there was no chance to move before it flashed into the net.

The atmosphere instantly lurched from apprehensive to expectant.

As Rooney, possibly guilty of trying too hard against his old club, was having a rare off-day, the visitors' dominance of possession failed to translate into threats on the Everton goal.

Instead, United were the ones who found themselves rocking, just as Chelsea had done once their lead disappeared.

Bilyaletdinov drove over following an excellent piece of skill from Saha, then Landon Donovan wasted an even better chance after Wes Brown had prodded Leighton Baines' cross into his path.

The interval was not kind to Everton in the sense that it allowed their visitors time to regroup and rediscover the poise and authority they had enjoyed before Bilyaletdinov's leveller.

Darren Fletcher exchanged passes with Rooney before drilling a shot wide.

Berbatov then showed his frustrating side when he glanced a header wide from Rooney's cross when he should have at least kept his effort on target.

It proved to be the forward's last meaningful contribution before Ferguson reverted to the two-winger approach and introduced Gabriel Obertan with a quarter of the contest still remaining.

Moyes made the most telling substitution shortly afterwards when he replaced Bilyaletdinov with Gosling.

Ferguson will be demanding to know why Valencia let Steven Pienaar run unchecked onto Donovan's short pass towards the byline.

It provided him with time to pick out Gosling's run and, getting in front of Patrice Evra, the youngster duly bundled home from six yards.

Hearts continued to be in mouths and fingernails shorn as Rooney's free-kick shaved the post.

But this was to be Everton's day.

It has been claimed Rodwell will one day follow Rooney out of the blue half of Merseyside to Old Trafford.

Once Ferguson has spat out the bitter taste of his side's sixth defeat of the season, even he will probably admire the clinical way he finished off Mikel Arteta's through-ball at the death.

Ferguson admits side were second best Manchester United manager Sir Alex Ferguson conceded his side were second best, notably in the second half, and feels playing AC Milan midweek may have taken it out of his players.

"Milan could have had an impact," he said.

"It is difficult to think that when you go through all the emotions and the pace and intensity and atmosphere of a game like Tuesday, you don't lose something.

"Whatever it was, it was just too much for us today.

We had some good chances early on and we could have been two or three up.

The equaliser changed the game a little bit.

But it was the second half that let us down.

"Our second-half performance was very poor and when you are going for the championship you expect Manchester United to respond to the importance of the game.

" United face West Ham on Tuesday and Ferguson admits that has taken on more significance.

"It was a bad result for us and at this time of the year you can't afford results like that, but I don't think we will panic because it has been a funny season," he said.

"Teams have been losing points that you don't expect so the very nature of the league suggests we still have a chance, but Tuesday is a massive game now.

' David Moyes feels Everton can feel more positive about moving up the league now after another big scalp.

Moyes said: "We can start looking upwards a bit more than downwards.

This was always going to be a tricky month and we have started it pretty well.

"It was a great result and you don't beat the big teams that often so we are delighted.

I have said for a while on our day we can be a match for the teams above.

"We have not got everyone fit but I think it shows the spirit we have got.

I think we can play better and I think we will. "

Everton Howard, Neville, Heitinga, Distin, Baines, Donovan, Osman, Arteta, Bilyaletdinov (Gosling 70),Pienaar (Rodwell 88), Saha.
Subs Not Used: Nash, Yobo, Vaughan, Yakubu, Coleman.

Booked: Arteta, Pienaar, Saha, Osman, Rodwell.

Goals: Bilyaletdinov 19, Gosling 76, Rodwell 90.

Man Utd Van der Sar, Neville, Brown, Jonathan Evans, Evra, Valencia (Owen 81), Fletcher, Carrick, Park (Obertan 66), Rooney, Berbatov (Scholes 66).
Subs Not Used: Foster, Vidic, Rafael Da Silva, Gibson.

Booked: Fletcher.

Goals: Berbatov 16.

Att: 39,448

Ref: Howard Webb (S Yorkshire).