BRIAN KERR is hoping to settle an old account in Kuala Lumpur tomorrow when he takes the Republic of Ireland into a meeting with Spain (1.00 p.m., Irish time), offering the attractive prize of a place in the semi-finals of the World Youth soccer championship.

Twelve years ago, Kerr was part of Liam Tuohy's management team on the last occasion the Republic of Ireland qualified for a competition which, in terms of prestige, ranks second only to the World Cup on the list of FIFA championships.

Effectively that challenge was doomed almost as soon as it left the launch pad, with a 2-1 defeat by Brazil being followed by a shock loss to Saudi Arabia. To that extent, the 4-2 defeat by Spain which followed was almost irrelevant and, yet, it left its mark on Kerr.

"They were so good technically that I wondered if we could ever hope to beat them in a world championship," he says. "Now we have that opportunity and I'm excited by it.

In the intervening period, Irish football has undergone something of a revolution with Jack Charlton setting standards which have worked their way through to every level of the game in this country.

And yet, in one respect, nothing has changed. Back in 1985, the Irish squad was deprived of some of its most influential rallying points after Denis Irwin, Niall Quinn and goalkeeper Alan Kelly withdrew for a variety of reasons.

Now the list of defections is no less serious. Ian Harte and David Connolly, two senior internationals who would have given the team an extra layer of experience, were both withdrawn by senior team manager Mick McCarthy on the basis that they could benefit from a summer's rest.

Additionally, Richard Dunne (Everton) and Alan Mahon (Tranmere Rovers) were lost to injury and Kevin Kilbaine, the talented Preston winger, stayed behind to complete the transfer which has taken him to West Brom for a fee of £1.25 million, a record for the Midlands club.

"The experience of these players would have given the squad something extra and yet I cannot quibble with the performances of those who have come and taken their places," says Kerr.

"The dedication they have shown in adjusting to the difficult conditions out here has been magnificent. And the level of skill and commitment on match days has been admired even by our opposition."

After an unlucky start against Ghana, the team beat the US, drew with China and then, against all expectations, eliminated Morocco at the start of the knock-out stages of the competition.

Remarkably, 16 of the 18 players in the squad have started in at least one of these games. Additionally, Glen Crowe of Wolves was introduced as a substitute on two occasions, leaving UCD's Aidan Lynch as the only player still waiting to make his debut in the finals. That, Kerr stresses, is less an indictment of Lynch's current form as a tribute to the input of his first choice central defenders, Dave Worrell (Blackburn) and Colin Hawkins (Coventry).

At a time when the temptation is to take the improved record of Irish teams almost for granted, it would be grossly unfair to understate the achievement of Kerr and his squad in totally alien conditions.

With England on their way home after losing to Argentina, Ireland join Spain and France as the European survivors in the last eight. Brazil, Argentina and Uruguay carry South American hopes and the line-up is completed by Ghana and Japan.

Of these, Brazil, Argentina and Spain are regarded as the teams most likely to lift the title, but in searching for sustenance, Irish officials point out that when they played Spain at this level last year, they were unlucky not to have improved on a scoreless draw.

Their hopes are enhanced now by the return from suspension of Thomas Morgan (Blackburn), who has been an inspirational captain, and Huddersfield goalkeeper Derek O'Connor, who was banned for one match for alleged time wasting in the fixture against China.

O'Connor's return is threatened by a recurring stomach upset, but with his deputy, Paul Whelan, playing well and Athlone Town's Trevor Molloy fit again after injury, the hope is that Ireland, on a roll, can make it into the semi-finals of a world championship for the first time.