CORK have narrowly emerged as front runners for this year's All Ireland hurling championship, according to The Irish Times survey of inter county managers. It is not an unqualified vote of support but it is a significant rise in the standing of hurling's most successful county.

The two principal reasons behind Cork's approval were the appointment of the so called Dream Team management of Jimmy Barry Murphy, Tony O'Sullivan and Tom Cashman and the fact that they so nearly beat Clarke in last year's Munster semifinal.

Losing narrowly to Clare would not have been regarded as the best credentials for winning an All Ireland in the past, but it's hardly the first perception altered by Clare in the last 12 months.

The survey asked managers to exclude their own county from consideration and select who they thought would win a) their provincial title and b) the All Ireland. Cork received five votes with Clare next on four, and Kilkenny and Offaly all close behind on three each.

There is, however, a reservation about Cork that goes beyond the narrow margin of the votes. Within their own province of Munster enthusiasm is unusually limited with only one voter, Tony Mansfield of Waterford, selecting them to win the provincial title and no one opting for them in the All Ireland.

Furthermore, this is a survey with a poor track record in recent years. Clare's annus mirabilis was as unforeseen by the managers 12 months ago as it was by commentators and the public at large.

Not only did the 1995 All Ireland champions get no votes to win out nationally, but they didn't even attract one taker within the province. Similarly, the year before, no one saw Offaly coming.

Among the various nominations there are few enough surprises. Matt Murphy in Galway goes for Wexford, which appears a bit of a longshot given that the county has to go back 19 years to locate its last provincial title. For most of that time Wexford have found it impossible tad defeat Offaly after Kilkenny have been removed from the reckoning.

Although Wexford showed good form in the first half of the League, they may again have to beat both Kilkenny and Offaly to get out of Leinster.

Tipperary are favourites for the All Ireland with some's bookmakers but receive no votes on this survey. They are the only county to be nominated for a provincial title but not for the All Ireland.

Such a radical divergence is explicable on the basis that money tends to follow teams with perceived easier draws whereas practitioners tend to" be wary of progressing too far in competitions without being seriously tested.

In the past Tipperary haven't benefited from romping through Munster (1993) and this time around, the romp is restricted to the first round and semi final. By the time they reach the provincial final (assuming the perceived superiority over Waterford and Kerry proves correct), Tipperary still have to play Cork, Clare or Limerick.

Curiously, this attitude tends to be reversed in the case of Galway who are traditionally regarded as two hours from an All Ireland. This is despite the evidence of the last 20 years which have seen the county lose twice as many All Ireland finals as they've won and frequently look at a disadvantage against more battle hardened opponents.

Galway receive two votes, this year but in fact will have at least four matches if they are to win the All Ireland. Should they beat Roscommon in Connacht, they are scheduled to play the B champions.

Offaly and Kilkenny are neck and neck on three votes' but within Leinster, there is a clear preference for Eamonn Cregan's team who attract five votes to win Leinster against Kilkenny's two. Both counties are more favoured to win All Ireland by Munster counties than in their own province.

There are also more reservations expressed about Kilkenny who are team building under new management than about Offaly who have a well established team and one of the two best defences (with Clare) in the country.

Clare themselves benefit from the allure traditionally attaching to All Ireland champions and the high regard in which they are held after last year's exploits. Furthermore, they have performed well in the League and appear to have unearthed a couple of useful new players. They are clear favourites to retain their provincial title and also have broadly based support around the country to retain the All Ireland.