Liverpool banner: Manchester United fans deploy ANOTHER banner mocking Steven Gerrard during Liverpool's 4-0 friendly victory over Shamrock Rovers in Dublin

The banner read "Giggs 13 Gerrard 0 MUFC20 Times" and appeared over the Aviva Stadium in Dublin on Wednesday

A banner that appeared over the Aviva Stadium in Dublin during the friendly between Liverpool and Shamrock Rovers (Getty Images)

Liverpool rounded out their campaign with a 4-0 victory in an end-of-season friendly with Shamrock Rovers at Dublin’s Aviva Stadium, although the match saw once again another banner fly over the ground as the match was played.

Having already seen “Wrong One – Moyes Out” fly over Old Trafford shortly before David Moyes was sacked, and later “United 20 Gerrard 0” appear above Anfield on the final day of the season, Manchester United fans seem to have found their new unique way in taunting other teams – or attacking their own manager apparently.

The latest banner read “Giggs 13 Gerrard 0 MUFC20 Times”, and was towed by a plane above Ireland’s national stadium on Wednesday as Liverpool played out the friendly organised to appeal to the Reds’ large following across the Irish Sea.

Brendan Rodgers, who has turned around the club’s fortunes this season and guided them to a second place finish in the Premier League, fielded a side made-up of fringe players having chosen to rest all of his stars that will be going to the World Cup. But his chosen side still ran out comfortable winners thanks to goals from Iago Aspas, Fabio Borini – on his return from a loan spell with Sunderland – Martin Kelly and under-21 striker Jack Dunn.

But the talking point remains United’s use of these banners, given that it is the third to appear in the past month-and-a-half, and Liverpool fans remain nonchalant on the attempt to wind them up given that they finished second in the league to United’s seventh – ironically a full 20-points behind their bitter rivals.

Is there a positive from United’s season? Perhaps they can take comfort from Liverpool’s resurrection, given that they finished seventh in 2012-13, before going on to challenge for the title last season, missing out on the final day to eventual champions Manchester City.