user: Question: Which round has an Opposing Team of Manchester United?
Columns: ['Opposing Team', 'Against', 'Date', 'Venue', 'Round']
Types: ['text', 'real', 'text', 'text', 'text']
Sample row: ['Ipswich Town', 0.0, '05/01/2008', 'Portman Road , Ipswich', 'Third round']
SQL:

assistant: SELECT "Round" FROM "Table" WHERE "Opposing Team" = 'Manchester United';