The blame doesn't ly solely with Ferguson and the players,but it doesn't ly solely with the Glazers either.
1) Allowing Carlos Tevez to leave
United are clearly missing the pace, flair and work that Tevez provided the team with in his two years at United. This mistake is partly due to Fergusons personal issues with the player but mostly due to the lack of funds availible because of the mismanagement of funds by the Glazers.
2) Keeping Dimitar Berbatov
Berba a.k.a The Biggest Waste of 30million Pounds in Footballing History. Berbatov has completely bottled it since his arrival at Old Trafford. He simply cannot deal with the pressure. If this years PL came down to goal difference and United were awarded a penalty in the 93rd minute, which if scored would win them the title, Berbatov should be chained to his own goal to prevent him from taking the kick.
3) Failing to replace Roy Keane
Keane, the leader of Manchester United for several years. When he left, he was never replaced. Every team who has won the PL had a great leader - Arsenal had Vierra, Chelsea had and have Lampard, we had Keane and who have we now? Nobody. A team leader is vital. When things don't go your way, the leader kicks his team up the *ss and gets things going again. Who did it against Chelsea, or Munich last night? Nobody.The blame here lies with Ferguson alone.
4) Mismanagement of Funds/ Failure to Monitor Overheads
This is solely down to the Glazers and their accountants. There is no way you can justify spending £700million if you cannot pay it back. Thanks to the Glazers stupidity, Utd are in a seriously dangerous financial position and if things don't improve, the possibility of bankruptcy is always there.
5) Believing the Hype
All throughout there 14 game unbeaten clean sheet run last year, Utd were showered with praise.The 'Untouchables,' 'Unbeatable,' The 'Best United Team Ever.' In my opinion,the players believe this hype and are stunned whenever they lose and go into traumatic shock. It is especially evident this year. The blame here lies with the players, the British media and Fergies management team