Have we got some bets for you

John O'Sullivan runs the rule over the best-value bets available in Power, Boyle and Ladbroke bookmakers for the main events in the year ahead.

Horse racing

The Michael Hourigan-trained Beef Or Salmon (above) (8/1, Power) should command a fair bit of Irish money for the Cheltenham Gold Cup despite his novice status. Victory in the Ericsson Chase at Leopardstown may tempt a few people to invest ante-post, but it is worth recalling that the last novice to win the Gold Cup was Captain Christy back in 1974. It is difficult to oppose last year's winner and King George V1 winner Best Mate (9/4, Powers) but a decent each-way value punt could be Gingembre (25/1, Boyle, Power). The Champion Hurdle race is wide open but if the ground is good then the Noel Meade-trained Scottish Memories (16/1, Power, Ladbrokes) looks good.

In the Queen Mother Champion Chase, Moscow Flyer (7/2, Power, Ladbrokes) is the one to pursue. In the Supreme Novices' Hurdle, Back in Front (8/1, Power) is worth an investment. Second at Fairyhouse, he was due to run at the recent Leopardstown meeting but, after being scoped, was withdrawn. On good ground he could be a popular choice. The Aidan O'Brien-trained Brian Boru (8/1) is a market leader for the English Derby, but it is probably better to wait until closer to the race as the trainer has several fancied runners. In the English 2,000 Guineas, Statue Of Liberty (14/1, Power) and the Dermot Weld-trained Refuse To Bend (14/1) are worth a look.

Gaelic Games

Step forward Cork and Galway. Boyle Sports are offering 33/1 against a county providing the winners of both the All-Ireland football and hurling championships in 2003. Galway, second favourites for the football and a modest price for the hurling, look the more likely of the two. In football first, the surprise in Leinster could be Mick O'Dwyer's new charges Laois (12/1, Power), providing they can overcome the mental hang-up they suffer when facing Offaly.

In Munster, Kerry are difficult to oppose (4/7, Power), while the same can be said of Galway in Connacht. A decent each way punt could be Down (20/1, Power) to spring a surprise in Ulster. More conservative punters could support Tyrone (3/1).

In hurling, it seems to be a case of who can stop Kilkenny. The answer is probably nobody in Leinster, but in an All-Ireland context the recent trials and tribulations suffered could unite Cork (above); they certainly have the quality to make light of their (8/1, Power) rating to win the All-Ireland title. They are 3/1 with Power to win two games and with it the Munster title.

As to the respective All-Ireland football and hurling crowns, we'll suggest Cork in hurling and, given the manner of their exit last season and their undoubted quality, Galway in football to take the ultimate honours.

Soccer

There is a healthy market for Champions League betting. Ladbrokes have made defending champions Real Madrid the market leaders at 9/2, but there is better value if you fancy a wager on Ronaldo, Raul and Co with Boyle and Paddy Power, who both lay the Spanish giants at 5/1. The Italian clubs have enjoyed something of a revival in Europe this season and this is supported by AC Milan's rating with the bookies, 6/1 best price with Boyle Sports.

But Serie A still doesn't appear as strong as it was a decade ago - La Liga is still the premier domestic competition in terms of quality and so it is to Valencia (above) that we turn when looking for outright winners.They have previously reached a final and their form this season is very solid. Boyle Sports offer them at 7/1 with Ladbrokes 11/2 and Paddy Power 13/2.

And what of the English challenge? Arsenal are available at 6/1 (Paddy Power) while Manchester United can be supported at 11/2 (Power, Ladbrokes).

The Premiership is definitely a two-horse race with Arsenal unbackable and United a parsimonious 13/8.

One for the Celtic fans might be the 4/1 from Boyles for the Scottish side to eliminate Liverpool over two legs. And Boyle offer 7/2 against a National League player winning a Irish cap in 2003. If Brian Kerr takes over the national side that may seem like a good bet.

Rugby

Definitely one for the most patriotic, or blinkered, of Irish supporters is the 6/1 Boyle lay with regard to Ireland winning either the World Cup or the Six Nations Championship. Stop laughing down the back, the second option isn't so far fetched. France and England have to travel to Dublin and, as Ireland proved a couple of seasons ago, they are capable of winning those matches. They would have to get over their aversion to playing well at Murrayfield. The Irish to win the Six Nations 17/2 (Boyle) or the Triple Crown 9/1 (Boyle); we won’t mention the Grand Slam.

In the European Cup, Power make Leinster (above) favourites (10/3), but the value bet there could be the 5/1 they offer against Toulouse. The crack French side are virtually guaranteed a home quarter-final and the likelihood is they could be the only French side to make the semi-finals. What odds, then, on one of the penultimate matches being staged in Paris, or that Trevor Brennan makes a triumphant return in Toulouse colours to the final at Lansdowne Road?

This year's World Cup sees New Zealand labelled the ante-post favourites at 7/4 across the houses, with France (6/1) worth an each way investment.

In the AIB League, Galwegians (8/1, Power) and Garryowen (16/1, Power) are tempting prices.

Golf

Tiger Woods, the sport's dominant personality, has a betting section to himself with all the bookmakers. Traditionally the houses try to tempt punters into predicting how many majors the American will win in a season. Power offer best prices of 6/4 (none) and 9/4 (one), and 10/1 he'll win three. But Boyle are six points better 16/1 (three), or Grand Slam 66/1 if you think Tiger is going to have a "mega-season".

The 7/4 generally available for Tiger to win at Augusta will probably seem generous by the time April comes around. He is available now at 5/2 for the rest of the majors. Padraig Harrington is excellent value (11/4, Power) to win the Volvo Order of Merit, while those looking for each way value could do worse than England's Paul Casey (50/1, Ladbrokes) a player tipped by Darren Clarke to have a big year.

Boyle lay 5/1 against an Irishman winning a major, but we prefer to delve into the market dedicated to nominating a major winner. Phil Mickelson is available at 4/1 with Boyle. David Toms is good value at 8/1, but the long-hitting young American Charles Howell gets the nod at 12/1 with Power. Amongst the British media Justin Rose is burdened with great expectations following an excellent 2002; you might partake of the 16/1 offered by Power against Rose winning a major.

And the rest . . .

The outstanding bet in tennis this year is to follow Russia's Marat Safin (above) in the four Grand Slams. The former US Open winner is an outstanding talent with a game for all surfaces; the main drawback is an at times mental brittleness and a tendency to implode. He is generally available at 14/1 across several bookmakers for Wimbledon and the Australian Open (8/1, Boyle), the first of the Slams, which begins this month. The kindly bookies should offer slightly longer odds for the French and maybe a tad shorter for the US Open. If you want a season’s-long interest, support the Russian.

Lleyton Hewitt, the defending Wimbledon champion is a short price for most of the Slams, but not as prohibitive as Serena Williams (4/5). Because the Australian has a tendency to throw up surprise winners (Thomas Johansson 2002), our choices outside of Safin would be Sebastien Grosjean (20/1, Boyle).

The same house will lay 12/1 against an Irish snooker player winning the World Championships and the same price against Jordan winning a grand prix.

Boyle is willing to offer 5/2 against Ireland having a new world boxing champion in 2003. We suggest you take it and hope that Wayne McCullough, Neil Sinclair, Damaen Kelly or Jim Rock come good.