APART from the considerable financial incentives on offer at the Volvo Masters, three of the four Irishmen competing in the European Tour's end of season showcase - which starts on Thursday - will have other targets in their sights, most notably possible exemptions into next year's majors.

When the last ball falls into the cup on the 18th green in next Sunday's final round at Valderrama, the top 15 players in the Order of Merit will earn entries into next year's US Open. Darren Clarke (currently 7th), Padraig Harrington (11th) and Paul McGinley (13th) are all poised to fulfil such ambitions, although McGinley is the most vulnerable with just £5,776 separating him from 16th placed Miguel Angel Martin.

For Clarke - and, indeed (if one veers towards optimism) also Harrington and McGinley should either of them conjure up a winning performance - there is also the prospect of booking a place in the US Masters. Although the entry criteria for Augusta differs from the other majors, the general feeling is that anyone who manages to finish in the top six of the Volvo ranking should earn an invite. As things stand, Clarke trails sixth placed Andrew Coltart by £15,299.

Clarke and McGinley - who both arrived in Valderrama yesterday and will have two full practice rounds and tomorrow's ProAm under their belts when the championship starts on Thursday - are already exempt for next year's British Open at Royal Troon and, if Harrington maintains his current position, he will also join them.

Dubliner Harrington also has the rookie of the year" battle to concern him over the next few days. Although the Sir Henry Cotton award is actually decided on a vote conducted by representatives of the European Tour, the Royal and Ancient (R & A) and the Association of Golf Writers (AGW), the respective positions in the Order of Merit are important factors.

Denmark's Thomas Bjorn (who benefitted from Harrington's involvement in the recent Alfred Dunhill Cup, which clashed with the Oki Pro Am, to leapfrog over the Irishman) currently has the upper hand, it would appear.

Bjorn has a £4,205 lead over Harrington with Scotland's Raymond Russell £19,648 adrift.

Apart from Clarke, Harrington and McGinley, the Irish challenge in the 66 man field will be completed by Ronan Rafferty whose win at Valderrama in 1989 enabled him to top the Order of Merit that year. Rafferty like Seve Ballesteros gained entry into this year's Volvo Masters because of his Category One status, as a former Order of Merit winner.

However, Sandy Lyle, whose last tournament win actually came at Valderrama in 1992 when he beat Colin Montgomerie in a playoff, has had an invitation to compete taken away by the Tour's tournament committee. It means Lyle, who has dropped to 128th in the Order of Merit this season, has played just 10 tournaments, one below the required minimum.

"Sandy was invited to play in the Volvo Masters in good faith on August 2nd," said European Tour chief executive, Ken Schofield, who explained that the invite was sent out due to the misinterpretation of a previous committee meeting's minutes. Due to the unusual circumstances, however, Lyle's standing in the Volvo ranking will stand, although he hasn't played in enough events. The former British Open and US Masters champion has endured a dreadful season on both sides of the Atlantic, slumping to 167th in the US money list having decided to take up his US card this season.

The European Tour unanimously decided to offer the six invitations for the Volvo Masters to non Tour members but, ironically, just two of them were taken up, by South Africa's David Frost and China's Zhang Lian Wei. The balance was awarded to those players on the current Order of Merit, ranked from 56th position, with the last place claimed by Joakim Haeggman. England's Stuart Cage (the first reserve) missed out on an automatic place in Valderrama by a mere £160.

With £900,000 in prizemoney and a further £600,000 on offer in the "bonus pool" to the Tour's top players at Valderrama, the other side of the golfing coin will be experienced by some 500 players who have paid £750 a head to compete in the European Tour Pre Qualifying II in the south of France starting today.

Five courses (Emporda, where Irish PGA official Patrick Bradshaw is the tournament director, Pals, Panoramica, Peralada and St Cprien) will be in use in the 54 hole qualifying event, with a total of 50 players progressing to the European Tour Qualifying School in the south of Spain on November 21st to 26th.

Eleven Irish players will be chasing their dreams in the prequalifying tournaments: Jim Carvill, Cameron Clark and Declan Cunningham at Emporda; Colin McElderry at Pals; Stephen Hamill, John Kelly and Paul Russell at Peraldada; and Gary Murphy, John Murray. Graham Spring and Leslie Walker at St Cyprien.