Patrice Evra looks on, as Bayern's players celebrate beating scoring another against Man United.

Bayern Munich ease into Champions League semis, as Manchester United crash out

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Manchester United crashed out of the UEFA Champions League on Wednesday, after losing to reigning champions Bayern Munich 3-1 despite a brave battle against the Bavarian’s incredible attacking talents.

The Red Devils took the lead just before the hour mark, as Patrice Evra latched on to a loose ball and smashed an unstoppable effort into the top corner to put United 2-1 ahead on aggregate. However, Evra turned from hero to zero in the space of 22 seconds, as he failed to mark Mario Mandzukic who headed home an equalizer to deflate United’s players.

Thomas Müller and Arjen Robben struck soon after as Bayern’s juggernaut, masterminded by Pep Guardiola, made the UCL semifinals for the third-straight season.

As for United, their Champions League dreams are over for this season, and with David Moyes’ men seven points off fourth spot in the Premier League, it could be a few years until they grace Europe’s elite club competition again.

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Bayern had plenty of the early possession, as expected, but in the 7th minute Manchester United had a glorious chance to go ahead. Darren Fletcher’s lofted ball over the top found Wayne Rooney in acres of space, however the Englishman dallied on the ball and failed to play in Shinji Kagawa to his left as Bayern cleared the danger.

United soaked up Munich’s attack resolutely, while looking dangerous on the break whenever they got the chance to spring an attack. Robben and Franck Ribery prodded and probed the Red Devils’ defense, however they were frustrated early on. In the 16th minute United had the ball in the back of the net, as Rooney’s cross found Antonio Valencia at the back post to slot home… but the Ecuadorian winger had strayed into an offside position.

source: AP
Evra’s howitzer gave United the lead, but it only lasted for 22 seconds.

The home side started to press more as half time approached, with Ribery smashing a long-range effort into the side-netting just before the 30 minute mark. In the 43rd minute Robben cut in from the hand side and took the ball past three United defenders, before hammering a shot towards goal which Chris Smalling blocked as the two rivals were locked at 0-0 at the break.

At the start of the second half, United won several corners as they pinned Bayern back, but the home side surged forward to try and kill the tie off but slack finishing thwarted Munich from going ahead on the night.

In the 57th minute it was United who went ahead, as Valencia cut in from the right and picked out the advancing Evra who smashed a rasping effort into the top corner as Bayern’s goalkeeper Manuel Neuer was effortless. However United’s joy was short lived, as just 22 seconds later Bayern were level when Mandzukic headed home Ribery’s cross after being left unmarked by United’s goalscorer Evra. Pandemonium at the Allianz Arena, as the game came to life in dramatic fashion just before the hour mark.

In the 61st minute the Red Devils should have gone 2-1 up, but Welbeck’s sensational set up play was wasted by Rooney, who inexplicably scuffed his shot when left unmarked 10-yards out and with the goal beckoning. United were made to pay for that mistake, as Muller put Bayern 2-1 ahead in the 68th minute, when Robben’s low cross allowed the German international to tap home from inside the six-yard box.

With 15 minutes to go the crucial goal arrived, as Robben cut in from the right to devastating effect and his left-footed shot deflected off of Vidic’s boot and past David De Gea to put Bayern 3-1 up. United tried to get themselves back in the game late on, but the relentless effort Moyes’ men had put in to told, as Munich head into the final four of the Champions League.

LINEUPS

Bayern Munich: Neuer, Dante, Boateng, Lahm, Müller (Pizarro, 84′), Alaba, Götze (Rafinha, 64′), Kroos, Ribéry, Mandzukic, Robben

Goals: Mandzukic (59′), Müller (68′), Robben (76′)

Manchester United: De Gea; Jones, Smalling, Vidic, Evra; Fletcher (Hernandez, 74′), Carrick; Valencia, Rooney, Kagawa; Welbeck (Januzaj, 81′)

Goal: Evra (57′)

Report: West Ham offer $22 million for AC Milan striker Carlos Bacca

MILAN, ITALY - MARCH 20:  Carlos Bacca of AC Milan celebrates his goal during the Serie A match between AC Milan and SS Lazio at Stadio Giuseppe Meazza on March 20, 2016 in Milan, Italy.  (Photo by Marco Luzzani/Getty Images)
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West Ham’s search for an elite striker continues, with their newest target AC Milan’s Carlos Bacca.

According to Sky Sports, the Hammers have bid $22 million for the striker, who led Milan with 18 goals in Serie A play last season.

However, after paying $34 million to sign the striker last summer, it is believed Milan would be unwilling to sell their top scorer for less than $30 million.

MORE: All 2015-16 PL season reviews ]

At 29-years-old, Bacca has been one of Europe’s most consistent forwards over the past few seasons. After bagging 49 goals in 108 appearances for Sevilla, he earned a move to Milan last July, finishing third in Serie A scoring in his first year with the club.

West Ham’s chairman David Gold has been open about his desire to sign a world-class striker, with Lyon confirming that they rejected a $45 million bid from the Hammers for Alexandre Lacazette.

VIDEO: Neymar takes batting practice before New York Mets game

NEW YORK, NY - MAY 31:  Brazilian soccer player  Neymar Jr stands in the New York Mets dugout before the game against the Chicago White Sox at Citi Field on May 31, 2016 in New York City.  (Photo by Al Bello/Getty Images)
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We all know Neymar’s skills with a soccer ball, but what about with a baseball bat?

Spoiler alert: He’s better with his feet.

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The Barcelona and Brazil superstar was in New York on Tuesday night and hit up the batting cages at Citi Field before the Mets game against the Chicago White Sox.

Taking swings lefty, Neymar made some contact but didn’t necessarily have the smoothest stroke…

He then hit the field and got back to his roots, showing off some footskills while juggling a baseball.

I’m not too sure if Neymar is a baseball fan, but this may make him the Mets’ newest, most famous supporter (sorry Jerry Seinfeld).

Neymar is in the United States as he has some time off after the long Barcelona season. He is not playing in the Copa America with Brazil, but will instead play in the Olympics in August.

Messi’s tax fraud case begins with player avoiding court

BARCELONA, SPAIN - APRIL 17:  Lionel Messi of FC Barcelona looks on  during the La Liga match between FC Barcelona and Valencia CF at Camp Nou on April 17, 2016 in Barcelona, Spain.  (Photo by David Ramos/Getty Images)
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MADRID (AP) Lionel Messi’s tax trial began Tuesday with the player deciding not to appear in court for early proceedings.

Messi is facing a prison sentence of nearly two years on charges he failed to properly pay taxes for part of his earnings from Barcelona from 2007-09.

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The Argentina playmaker is not obligated to appear in the Barcelona court until Thursday, when he is scheduled to testify before a judge. Sentencing is not expected until next week.

Messi and his father, Jorge Horacio Messi, have been charged with three counts of tax fraud for allegedly defrauding Spain’s tax office of 4.1 million euros ($4.5 million).

Because of the trial, Messi is missing Argentina’s preparation for the Copa America Centenario, which begins Saturday in the United States. He is expected to fly straight to the U.S. to join his teammates after the trial ends. Argentina debuts in the tournament on Monday against defending champion Chile.

Even if found guilty, it is highly unlikely that Messi or his father will face any jail time. They have denied wrongdoing.

[ COPA AMERICA PREVIEWS: Group A | BC | D ]

“Everything is good. Everybody is calm,” said Messi’s lawyer, Enrique Bacigalupo, as he arrived at the Barcelona court on Tuesday.

The trial is centered on alleged unlawful activities of Messi’s father, but authorities said the player knew enough to also be named in the case. Officials said that although Messi was mostly unfamiliar with tax issues, there was sufficient evidence to believe he could have known and consented to the creation of a fictitious corporate structure to avoid paying taxes on income from his image rights.

In addition to each facing a prison sentence of 22 months and 15 days, Messi and his father could also be fined in the amount defrauded and ordered to pay all legal proceedings and the loss of any possible tax benefits for a year and a half.

Messi is just the latest high-profile player to have to deal with Spain’s tough tax system. Neymar, Javier Mascherano, Adriano and Xabi Alonso also were targeted by authorities recently.

[ MORE: Marcelo giving away UCL winners’ medal…on Facebook ]

Mascherano, Messi’s teammate with Argentina and Barcelona, earlier this year was handed a suspended one-year prison sentence for not paying nearly 1.5 million euros ($1.6 million) in taxes for 2011 and 2012. Brazil striker Neymar recently had to testify before a judge because of alleged irregularities involving his transfer to Barcelona. He and the club were accused of withholding the real amount of the transfer fee, in part to avoid paying the full amount of taxes.

Messi was also being investigated by Spanish tax authorities after his name was among those released in the probe of international offshore accounts, known as the Panama Papers, although he was not charged for those allegations.

VIDEO: Bayern’s David Alaba scores brutal own goal for Austria

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David Alaba is going to want this one back…

While playing in a friendly for Austria, the Bayern Munich left-back scored a cringe-worthy own-goal that his teammates will surely never let him forget.

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With Austria leading Malta 2-0, goalkeeper Ramazan Ozcan played out of the back to Alaba. As pressure come from Malta’s strikers, Alaba turned and played a blind pass back to his keeper.

The only problem is, his keeper wasn’t there.

Ozcan did the right thing and moved outside of his goal to give Alaba support, only the defender never picked up his head to realize. Austria would hold on to win the match 2-1.

[ MORE: Klinsmann treating USMNT’s Copa opener vs. Colombia like a final ]

After winning their EURO qualification group with nine wins from ten matches, Austria has high hopes of making a run in the tournament. They will play in Group F with Portugal, Iceland, and Hungary.