THE best season in years was trundling along nicely. Then along came Christmas, heavy rain, cancellations and a typical drop in attendances. A revivalist shot in the arm was called for and two 3-all draws having done just that, sooner than the norm the FAI Harp Lager Cup arrives this week not a moment too soon.

Not a moment too soon, that is, for everyone save the first round losers. The season will, to all intents and purposes, be over for some unfortunate clubs come this time next week.

Defeat may not only herald a premature end to the season for Shamrock Rovers but possibly for the Ray Treacy era as well. Whether they win or lose, one hopes it will not come to that.

Financially, of course, the consequences of nothing but a relegation scrap from the end of mid-January onwards are particularly austere. Admitting that it is indeed "a crucial game for the club," the Shamrock Rovers chairman John McNamara points out that a Premier Division team "cannot afford to go out in the first round otherwise they will have two Sundays doing nothing and, therefore, not earning any income. In that respect it is crucial."

Yet the irony is that Rovers found the 1994 first round exit and last season's modest quarter-final run more financially remunerative than the 1991 run to the final.

"It all depends on the draw," says McNamara. "In 1991 we were drawn against Finn Harps, Sligo Rovers - who were not enjoying anything like the support they have now - Athlone Town and Kilkenny City." Furthermore, for reasons which remain a mystery to many of us. the finals are never much of a money-spinner - and despite an attendance of 15,257 the 1991 decide between Rovers and Galway United also fell into that category.

"By comparison two years ago, the year we won the championship, we had three very good gates with Bohemians and last season we had two very good gates with Sligo Rovers. In that sense. this year's draw has been very good to us again because were expecting a good gate.

The omens are not good. Always something of a streak side under Ray Treacy. they go into this first round tie having lost their last four games to Shelbourne and their last four games in the league.

Their old Achilles heel in front of goal has again resurfaced. Their failure to score in 443 minutes of football culminated in Treacy's gamble with the young, November signing from Wayside Celtic, Brian Leavy, in the 2-0 defeat in Athlone.

Another young debutant was Trevor Molloy, who replaced Leavy, thereby taking to I3 the number of players who have unsuccessfully - or at least unproductively - sought to fill the striking boots abruptly vacated by Stephen Geoghegan in the last season and a half.

Facing a win or bust situation will surely compel Treacy to pick his most reliable and experienced team, and may motivate Rovers into producing a performance commensurate with their slightly desperate plight.

While his counterpart at St Patrick's Athletic, Brian Kerr, can welcome the reduced pressure on a side which goes into the Cup atop the league table, he nevertheless said: "In the two seasons we struggled in the league it's probably no coincidence that we reached the semi-finals of the Cup. Our desperation to keep the season alive worked to our advantage to some extent though it's not a nice position to be in.

"Where it does make a difference is in the question of a player's fitness and health. If you're out of the running for the league you'll probably rest him up and keep him for the Cup. But if you were still in the running then you'd bandage him up and get him playing in the league to try and win the points. That's one significant difference."

As far as Treacy is concerned, it is all hands on deck come Sunday. Who knows, one goal may even be enough against a Shelbourne side only marginally less profligate, only managing four goals from play in their last seven outings. But Shelbourne, winners and beaten finalists in the last three years, are developing something of a Cup reputation and will he only marginally less desperate themselves. In their own stylish way then, a dog eat dog fight. Your typical Cup tie.

Dundalk manager Dermot Keely may have no option other than to blood 16-year-old reserve goalkeeper Paul Scanlon or play one of his outfield players in goal in the Louth derby with Drogheda on Thursday night if, as seems likely. regular custodian Eddie Van Boxtel is ruled out by the knee ligament injury which forced his early departure in last Saturday's 3-3 draw with Sligo Rovers.

On that occasion John Coady gamely volunteered to assume the goalkeeping duties, though not in a manner which would suggest he should make it a career move.

Ian Wallace has emerged as the surprising favourite to succeed Patsy McGowan as manager at Finn Harps. The former Nottingham Forest and Scotland striker will meet the Harps' board of directors tonight.