MARK Hughes wants to create a City legacy to match Sir Alex Ferguson's at Old Trafford.

But the Blues boss has admitted that no current or future manager will ever surpass Fergie's achievements.

Hughes and Ferguson go head-to-head at Eastlands tomorrow in the 150th Manchester derby.

The Welshman has refused to get wound up by the United boss's suggestion that City are no great threat in the title race.

Instead, he has set his sights on creating the kind of winning mentality that has seen Ferguson win two Champions League and 10 Premier League titles in 22 years at Old Trafford.

Hughes said: "Sir Alex is there for everybody to aspire to. His record is exceptional and will never be beaten.

“Everybody acknowledges that, because managers don't get the time to succeed now that they had when he was starting his managerial career.

“The respect that every Premier League manager has for Sir Alex is without question.

“Sir Alex is the best. He's not only been able to have sustained success, but he's built a football club as well. “That's what I'm trying to do here. If I'm here long enough to do it, then I've got the record of Sir Alex to aspire to, but it will never be surpassed.”

Hughes has spoken of his excitement at City's potential, thanks to the millions that will be made available for players by new owner Sheikh Mansour but he insists it would be foolish to expect too much, too soon.

The City boss added: “It's early days for us. You look at United, they've had huge investment for 20-odd years, we've had it for about 10 hours.

“There's a huge difference. We're very early in our development. It's not going to happen overnight.

“It's a huge project here, not only on the field but also behind the scenes. “There are going to be massive changes to this club. And the focus that is on us is a little bit unfair, because we're very early in our progression.

“But make no bones about it, we're going in the right direction, and it's a really exciting time to be here.”