Liverpool started the game brightly and took the lead after 16 minutes through Craig Lindfield. Ray Putterill skinned a couple of United defenders on the left before sending in a cross for Lindfield to head home.
The rest of the first half was dominated by Liverpool but they couldn't make their possession count and that proved costly in the second half.
Five minutes after the break it was 1-1 when defender Robbie Threlfall attempted to head the ball out for a corner but instead headed past goalkeeper Martin Hansen for the equaliser.
Liverpool didn't let their heads drop and were pushing for a second with Jimmy Ryan and Ray Putterill both coming close to putting the Reds back on top.
Unfortunately it was Man Utd who scored what would be the winner when captain Jay Spearing gave away a penalty which the Mancs scored from.
Liverpool's performance does mean they can go into the second leg at Old Trafford with confidence of turning the tie around however.