Students of form in the under-18 category regard tomorrow's All-Ireland minor hurling final as a match that is minor in name only.

The assessment is prompted by the unusual levels of maturity and skills both Tipperary and Galway have shown en route to the final .

Tipperary's march to the big day saw the hopes of talented Limerick, Clare and Wexford sides crushed. Their barnstorming run of successes started in Semple Stadium in May with the annihilation of Limerick and continued into August with the gunning down of Leinster back-door contenders Wexford.

Galway are in search of a third title, their last was captured in 1994. They have rarely reached this stage with such impressive credentials. Many would agree that to beat Clare and Kilkenny is a major achievement in itself. Their young schoolteacher manager John Hardiman is in his first year at the helm and is well aware of the task that awaits his team.

Hardiman is not too concerned by Kilkenny's last-ditch stand that all but destroyed his team's chances in last month's semi-final. The Leinster champions had reduced an 11 points deficit to one. The mature response and ultimate unyielding nature of Hardiman's team served to reveal an added dimension to the Galway armoury.

Unlike Galway sides of more recent vintage which featured great individual displays, the current side, claims Hardiman, depends more on team effort. "We are of even ability in all positions," he says,

Although Cathal Coen, in his third year as a minor, and David Forde are attackers of particular danger for defences.

Eoin Kelly and the return of Kevin Cummins lend similar power to the Tipperary front line. Kelly contributed greatly to Tipperary's Munster under-21 success against Clare in Ennis last week and of course team captain and goalkeeper Damien Young also has a Munster under-21 medal under his belt since that controversial final.

Cummins's return after injury has caused a reshuffle in the Tipperary attack. Kelly moves into the middle, John O'Brien switches over to the right corner, with Cummins, the top individual match scorer before Kelly struck 1-5 against Wexford, in the left corner.

Further switching that does not indicate insecurity, is expected to happen soon after the start especially in the Galway attack. Half forwards Richie Murray (10) and Kevin Brady (12) are almost certain to swap wings as they did to such excellent effect against Kilkenny. It would also be no surprise to see full forward David Forde moved out to the 40 to put extra pressure on Tipperary's Kevin Mulryan.

Forde is a dangerous striker no matter where he operates from and Michael Coughlan looks happy enough when asked to take up position on the fringe of the square.

Whatever way the Galway selectors see fit to reassemble their attacking forces, Tipperary's central defenders Paul Curran and Mulryan will prove formidable opponents. Significantly, Wexford's central

attackers Tony O'Leary and Jimmy Goggins were the only members of the forwards not to score in the semi-final.

Mulryan and Curran are six-footers with well honed skills in a big team. Colm Everard and Don Maher are two of the smaller players in a physically strong outfit. Their pace and ability to cover promises a very difficult afternoon for Damien Hayes and Cathal Coen should the Galway attackers remain in their positions.

Hugh Whiriskey is a scoring midfielder and poses the biggest threat to either Tom King or Stephen Mason in midfield.

There are strong indications though that given the proper service, Tipperary's front three, O'Brien, Kelly and Cummins can just about swing it for the Munster champions.

TIPPERARY: D Young; C Everard, P Curran, D Maher; C Ryan, K Mulryan, L Kearney; T King, S Mason; D Shelly, D Gleeson, E Brislane; J O'Brien, E Kelly, K Cummins.

GALWAY: J O'Loughlin; B O'Mahony, J Culkin, R O'Reilly; F Moore, C Dervan, M J Quinn; N Whiriskey, G Farragher; R Murray, M Coughlan, K Brady; D Hayes, D Forde, C Coen.