A most remarkable championship ends tomorrow with a pairing that no one could have imagined at the beginning of the summer. Since the year began, Kilkenny have lost the services of modern hurling's most famous name, DJ Carey, before regaining him whereas Offaly have lost their manager Babs Keating - on a more permanent basis - in the middle of the championship.

In the light of such setbacks, the build-up to tomorrow may have been low-key but the 1998 Guinness All-Ireland hurling final is the most finely balanced in years. In the second year of the experimental championship format, we again have two teams from the same province contesting the final.

History looks to be more on Offaly's side. The Leinster final defeat - followed by the humiliation suffered in Michael Bond's first challenge match in charge - is more likely to act as an incentive for the losers. Although the team hasn't changed dramatically, it is improved with Hubert Rigney back in the team and hurling very well.

Less recent dealings between the counties are more conclusively in the midlanders' favour. The wonderful Leinster final of three years ago was a thunderously competitive match until Offaly put their foot down in the second half and ran away with it. Former Kilkenny manager Nicky Brennan during the week made the point about the current Offaly team: "They're made up of a group of players who have absolute confidence in their ability to beat Kilkenny. They've done it at underage and at senior level."

It was joked long before the back-door system was given a trial that some sort of open draw would suit Offaly very well because it would hold out the prospect of their playing Kilkenny in an All-Ireland final. This was a reference to the county's constant willingness to knock sparks off Kilkenny but also to its difficulty in getting wound up to similar levels against other opposition.

In terms of experience, Offaly have a considerable advantage. Eleven of their team have started an All-Ireland final compared to five for Kilkenny.

Psychological considerations contribute only so much to the overall picture but, on the field, Offaly have emerged in the last month as a serious contenders. Given the change in Offaly's circumstances, the Leinster final will be of little relevance to tomorrow's outcome. Possibly, Kilkenny have benefited from defeating their opponents in a provincial final for the first time in 11 years.

Because, one suspects, Offaly weren't exactly on full voltage during a schedule that has included matches against Meath and Antrim as well as against Wexford, who were cursed to lose, and Kilkenny, who won a fairly flat contest, the three matches against Clare won't have taken much of a physical toll and have instead sharpened their game.

The quality of their hurling during the three semi-final matches was at times very high, as high as Offaly have managed in two or three years. There was nothing magical about it and to an extent Clare had the winning of the first and third matches - and as good as won the second. But the rhythm established became more insistent and looks to be up to the required standard for success tomorrow.

Lacking the high profile of the Clare-Offaly struggles, Kilkenny's semi-final win has been a little too easily forgotten. In what was a good, tight match which they entered as underdogs, they used their craft to slip past a Waterford side which panicked in the second half and blew their chances.

The Leinster champions haven't played at full tilt either and with the continuing crisis afflicting DJ Carey's game and even more disturbingly, Charlie Carter's subdued showing in the semi-final, there is much room for improvement up front. Yet their record shows 11 goals from four matches.

As the Leinster final showed, both teams are defence-driven but each defence faces difficulties tomorrow. Kilkenny were opened up by Offaly early in the provincial final. They will have to cope with sustained attacks on the centre of the defence. Pat O'Neill and Canice Brennan have performed well to date but questions remain about their capacity to cope with fast-moving ball.

Offaly's attack is presumably the usual notional line-out. Given his success in the Leinster final, John Troy will presumably move to centre forward and try to dictate play, with Joe Errity going in on Pat O'Neill, although if the physical challenge proves too much to O'Neill's liking, there will be changes.

Few will fancy Joe or Billy Dooley to enjoy their finest hours on Willie O'Connor and Offaly could struggle for scores but they still managed 16 points in each of the three Clare matches and few would rate the champions' defence as inferior to Kilkenny. Furthermore, no team can snap points from play as fluidly as Offaly when they are on song.

Both attacks are going to play musical chairs in an effort to create space. Kilkenny's moved well in the semi-final and damaged Waterford on the half-back line, which was consequently unable to influence the game in its customary fashion. Offaly are showing too much form in this sector for the same fate to befall them but Kilkenny will offer a faster-moving challenge than Clare managed for most of the semi-final series.

Simon Whelahan faces Charlie Carter, whose Leinster final demolition of Simon's brother Barry brought about the latter's demotion. Even if Whelahan struggles, it's unlikely the Offaly bench will wait as long before bringing over Martin Hanamy to sort matters out.

DJ Carey may well go in on Kevin Kinahan but that hasn't always turned matches and although Carey scored two goals in the '95 meeting, one of which was Kinahan's responsibility, the match was nearly over and Offaly 17 points ahead.

On the evidence of the summer, Kilkenny's centrefield is better than Offaly's but it took Peter Barry and Philip Larkin a while to get a grip on the area in July. Offaly's rotations of duty here will be disruptive and the feeling is that the sector won't be decisive.

Kevin Fennelly has Kilkenny ticking over nicely but they haven't faced as big a challenge as Offaly approaching their best and that engine, after a couple of years of coughing and spluttering, roared into life last month. Form may be temporary but when you have it, you have it. And the belief here is that Offaly do.