FOR the first weekend since September, hurling takes centre stage tomorrow with the last inter county action of the year. The Waterford Crystal South East League final brings together Kilkenny and Tipperary (Walsh Park, Waterford 2.0 p.m.) in what will be an interesting barometer of how two of the sides most traumatised by last summer's championship are progressing.

Kilkenny's first round defeat by Wexford was partly due to a shocking injury list, but the performance was poor and after only a year in charge, Nicky Brennan found himself under a bit of pressure. The county has been gradually rehabilitating during the less intense exchanges of the secondary winter competitions. Beaten in the final of the Oireachtas by Clare, they field a fairly experimental team for tomorrow's final. The teams also played in the League only a week ago and Tipperary won by two points.

Tipperary's astonishing loss of initiative against Limerick in the Munster final and replay was followed by the departure of Fr Tom Fogarty and his selectors. In his place came Len Gaynor, All Ireland medallist from 1971 manager of Clare's hurlers in the Munster finals of 1993 and 94 and manager of Kilruanel McDonaghs when they took the All Ireland club title in 1986.

Gaynor had been in charge of Tipperary before, in the 1980s, in the period just before the county re emerged into the limelight. He didn't find the legacy of the summer particularly troublesome.

"I wouldn't say they were demoralised, I found them very receptive when I took over. As a group of players, they were very disappointed at how the championship had ended and bothered at losing a 10 point lead. Last year, the team was very skilful, did well but lost. If we could produce that skill again but move the ball quickly into the inside forwards I'd be happy.

"I've a picture in my mind of the type of team I'd like to be able to put out and things will become clearer on Sunday. There's still a few places to be filled. When we start training, we've got seven games in the League (starting March 9th) which will give us opportunities to fill vacancies. So far we've trained very little, one night a week but we've had games weekly. We won't start into serious training until the new year."

Over the last couple of years, the fitness levels required in modern hurling have shot up with both Clare and Limerick outbidding each other in terms of physical preparation. This has led to apprehension that the game's subtler points are being marginalised.

"I would prefer if the demands of training weren't as severe," says Gaynor, "but fitness levels are so high generally that I've no option but to keep up with them. In hurling you need to be fresh and eager as well. You can't have a team that's burnt out from training too hard. It's a rat race the way hurling is going, the same way as football went a long time ago.

"It would be a pity if it was to the detriment of the game's skills. But I don't think so. Hurling is in a healthier state than it's been for a long time. The quality is very good, skill levels high and fitness very high."

Compared with 10 years ago, he has noticed the steep increase in the amount of time required to manage Tipperary.

"Demands are a lot higher. There's a lot more involved, a lot of work behind the scenes".

On the playing front, Gaynor hasn't altered the team radically throughout the winter series of SE League and challenge matches (Tipperary withdrew from the Oireachtas). A couple of players from the new county champions Boherlahan Dualla have come through with Aidan Flanagan playing at corner forward tomorrow and Philip O'Dwyer, the star of last year's under 21 All Ireland final success, under active consideration.

Time has been ebbing away for members of the All Ireland winning teams of 1989 and 91 and there have been some significant departures from the inter county scene after last season. Pat Fox and Nicky English are the most high profile but Aidan Ryan is also expected to retire.

Although English's retirement has been the most public and has been emphasised in his biography, Gaynor appears reluctant to concede that the player is irrevocably lost to him.

"No. I'm going to see him tomorrow (Saturday). He's signing books in Nenagh and I'm hopeful that he'll give me an indication. Time's running out and we'll need to know by the new year.

In the meantime, the opportunity to pick up a trophy tomorrow won't be Gaynor's top priority.

"I'm looking forward to Christmas but we'd love to win on Sunday from a morale point of view. Playing well, though, is more important.