(S (S (S (NP (CC Both) (NP (BASENP (NNP Manchester) (NNP United)) (CC and) (BASENP (NNP Middlesbrough)))) (VP (VBP have) (NP (BASENP (DT the) (NN week)) (ADJP (JJ off))))) (SBAR (IN since) (S (BASENP (PRP they)) (VP (VBD were) (VP (VBN eliminated) (PP (IN from) (NP (BASENP (DT this) (NN season) (POS 's)) (BASENP (NNP Carling) (NNP Cup))))))))) (PERIOD .))