The Serie A giants have a slight advantage going into the second leg of their Europa League last 16 tie at the San Siro after earning a 1-1 draw at Old Trafford last week.
Despite conceding a late goal at Old Trafford, Manchester United remain confident of getting a result in Italy and progressing to the quarter-finals of the competition tonight.
Taibi, who played for both clubs, admitted that the result of the first leg gives the Rossoneri a slight edge, but stressed that they have no room for complacency.
He pointed out that both Manchester United and AC Milan are having similar seasons, but an empty San Siro will be a key factor tonight, especially with the Red Devils’ brilliant away form in the ongoing campaign.
The former goalkeeper told Italian daily Gazzetta dello Sport: “After the rest of the first leg, I would say Milan [are the favourites] but nothing can be taken for granted.
“They are two teams who are similar. They are having a similar season – both second in the league, both struggling with injuries and both are well organised.
“The difference will be made in the details and with an empty San Siro there is another key component missing.
“In addition to that, United always play with no fear away from home.”
Manchester United are unbeaten in 13 in all competitions at the moment while AC Milan are coming into the game on the back of a 1-0 defeat to Napoli.