Who needs the Champions League when you can get served a treat of a game like this?
Those who stayed by the fireside to watch Chelsea's exit would be kicking themselves as Ross Hannah's first hat-trick on home soil, his second in Matlock colours, plus a Steve Warne strike saw the Gladiators edge home in a thriller.
United, clearly smarting from being the first club to lose to Durham City this season on Saturday, dominated the opening thirty minutes or so when Matlock barely had a kick.
But all they had to show for their efforts was Dave Chadwick's 15th minute header which Hannah cancelled out on 41 minutes to leave the game all square at half time.
Phil Marsh soon restored United's advantage, but by the 56th minute, Matlock had turned the game on its head through Warne and Hannah. A fine equaliser from Jerome Wright on 68 minutes pegged a much improved Matlock back, but Hannah won the game from the spot with twelve minutes left after goalkeeper Sam Ashton had sent him tumbling.
Matlock recalled Lee Featherstone at left back after suspension with Scott Brough pushing forward to the left of midfield as Ben Algar missed out on a starting place.
United made their intentions crystal clear inside thirty seconds as a mazy diagonal run from the dangerous Carlos Roca ended with the tricky winger firing narrowly wide. Only a minute later Liam King was forced to head a teasing Roca cross over his own bar and with United making a whirlwind start, Adam Sollitt's tremendous save from Ben Deegan kept the scores level. Sollitt then lost a high ball and Mark Haran gratefully hacked clear.
Just as it looked as if the Gladiators had weathered the storm they conceded a corner on the left and CHADWICK was allowed a free header. No-one could deny that United deserved their lead, although it was a poor and easy goal from the home perspective.
Chadwick made a telling interception as King tried to play Hannah in on goal but soon Matlock were hanging on again as Sollitt superbly tipped a stinging drive from Marsh over the bar after a corner had been headed out to him twenty yards from goal.
Matlock had to wait until the 36th minute to create a chance of their own which came when Haran rose to head a Scott Brough free kick too high.
Two minutes later Chadwick found the net again but to the Gladiators relief, the assistant had spotted a push and the "goal" was ruled out.
But Town levelled with a goal out of virtually nothing when HANNAH's willingness to worry the opposing defence forced an error and he slipped an ice cool finish under Ashton.
Matlock had got out of jail but still needed excellent positioning from Sollitt to reach the interval on level terms as he was ideally placed to hold a firm shot from Wright.
Hannah quickly had a free kick blocked after he was pushed at the start of the second half, but Matlock were left trailing again and once more questions had to be asked about the defending. James Lukic misread Ashton's long punt forward which caused both Haran and Sollitt to dither and MARSH nipped in to lift a neat shot over the goalkeeper.
Now it was a test of character and Matlock passed it with flying colours.
Hannah turned sublimely on the right, the United rearguard tamely scrambled his shot clear as far as the supporting WARNE who shot through a crowd of players on 54 minutes.
Matlock got away with another uncharacteristic misjudgement from Lukic before sneaking in front for the first time when Ashton made a real mess of claiming a bouncing ball on the edge of his box. HANNAH could scarcely believe his luck as he stroked into an empty net.
United quite simply could not cope with Hannah whose hat-trick may have arrived in the 59th minute when United gave him two bites of the cherry. After seeing his first effort charged down, he swiftly slammed in another shot which flashed inches wide of the near post.
But the visiting fans, who once again were a credit to their team, were jubilant once again when the Reds attacked down the left and the ball broke for WRIGHT to loop a peach of a shot over Sollitt from 25 yards.
Almost immediately Hannah headed a great centre from substitute Danny Wood straight at Ashton, but Hannah was determined to have the final say.
The FC defence was again culpable as Hannah got in behind them yet again and Ashton tripped him as Hannah took the ball around him.
Hannah had missed a late spot kick against United at Causeway Lane last season, but this time there was no mistake as he sent Ashton the wrong way.
A Ben Deegan header dropped narrowly wide from a late corner for the Rebels' last chance to salvage a point as Matlock fought like terriers to preserve their advantage.
After nearly six minutes of stoppage time referee Darren England brought yet another Matlock v FC United epic to a close.
Last season's 3-3 draw at Gigg Lane on the opening day was a classic, the 2-1 home win for Matlock last March could have gone either way.
But this surpassed both of these and both sides got a deserved ovation at the end.
MATLOCK TOWN: Adam Sollitt, Adam Yates (Ben Algar 53), Lee Featherstone, Liam King, (Danny Wood 69), Mark Haran, James Lukic, Nathan Benger, Steve Warne, Nathan Joynes (Dene Cropper 76), Ross Hannah, Scott Brough.
Subs not used: Jordan Hall, Nick Buxton.
REFEREE: D J England (Barnsley) ATTENDANCE: 562 STAR MAN: Ross Hannah.
