The Reds are the only side in the Champions League to have maximum points and a win against the Portuguese side will guarantee them first place in Group F.
In turn, that placing will see United among the top eight seeds when the draw is made next month for February's knockout stages.
If the sections remain as they stand before midweek's matches then that would enable United to avoid the likes of Barcelona, Real Madrid, AC Milan, Inter Milan and Porto in the last 16.
"The incentives are huge for us," said United boss Fergie.
"If we win we have won the group and can look forward to being seeded. That is important. Topping the group is a worthwhile target.
"It doesn't always work in your favour but generally speaking, the fact that the winners of one group will play group runners up in the next round offers a possible advantage that would be foolish to ignore."
Sporting Lisbon's incentive is even sharper with Old Trafford's visitors three points behind Group F's second-placed side Roma, with two matches to go.
The Italians are in Kiev tonight to play Dynamo and Lisbon know that three points against the Reds are likely to be a must.
"It is important to keep the winning thread going in Europe," Sir Alex added.
Attitude
"Winning is a good habit and the last thing I would want to see would be a United team going out with anything but victory on their minds.
"If players don't possess that attitude the team could easily come unstuck because the Lisbon lads will be buzzing, knowing that if they win their last two matches they'd have 10 points and could pip Roma.
"We have to match them because I think they are a better team than their four-point tally might suggest."
Nemanja Vidic is fit after missing the Bolton game with a back injury and is set to partner Rio Ferdinand.
Cristiano Ronaldo is also fit again from the thigh injury that cost him his place in the Reebok defeat. He will be back on the flank playing on the opposite wing to his United teammate and fellow former Lisbon winger Nani.
Tomas Kuszczak will replace Edwin Van der Sar in goal and the rest of the team will be made up from those involved at Bolton.
Since United beat Sporting in Lisbon 1-0 back in September and in the run-up to the return the Reds have consistently been linked with two more Sporting products.
Having already acquired Ronaldo and Nani from the club for £28.5m, Miguel Veloso and Joao Moutinho's names have become prominent.
Veloso, in particular, impressed the Reds in the fixture in Portugal and Sir Alex's brother Martin, who is United's European scout, is reported to have been monitoring the two 21-year-olds.
But Fergie neatly sidestepped the issue when asked about the chance of either of tonight's opponents making a permanent move to United in the January transfer window.
"I don't think I ever give away that kind of information and I don't think I will start now. But we look at a lot of players," he said.
However, he did recognise the Lisbon's club's excellent youth system that produced Ronaldo and Nani and praised the latter's impact at Old Trafford since his summer move.
"We have recognised for quite a time now that Sporting produce very good players," added the United manager.
"They have a good youth system. There is a concentration and commitment from the people at Sporting to produce their own players all the time and it is a great credit to them."
Do you think United will win this season's Champions League? Have your say.
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Frank Old Trafford (27/11/2007 at 09:44)
Thing is I'd have taken 3 points from Bolton and a bore draw tonight, who knows we still might get the bore draw!
dumbartini, GX (27/11/2007 at 15:42)
It seems that his lack of options is beginning to bug him, but then again he sold Rossi and stuck with Dung and what've we got... Carlos Useless and Louis Haha while wazza is out.
I'm sure SAF knows that january is the time to buy a striker or two. And hopefully he will buy and not get someone on loan for a fortnight!
bobbydazzler (27/11/2007 at 16:26)
Ali the red, zed (28/11/2007 at 11:09)
Please try to get as much help as possible, its never too late............ you might want to see a shrink, ur really worryin all of us.... How else would anyone think or remotely suggest- a dumb and useless comment like- Tevez en Saha are useless.... Anyways, goes to show that most haters use the head for thinkin, but concetrate on using the nose for critical issue like constructive thinking.... well done Dumb