AS with any good match tomorrow's Guinness Munster hurling Final at the Limerick Gaelic Grounds answers to a number of interpretations. Sifting through them, it is necessary, however, to distinguish factual evidence from the array of gut feelings and the aura of destiny that are currently drifting like incense around discussion of Limerick's prospects.

On paper, Limerick have an infinity more done than the opposition. Regardless of Cork's strength on the day, the overturning of seven decades' precedent was impressive and the manner of it emphatic.

The Clare semi final astonished most people as the losers grip on the match had looked unshakeable for most of the afternoon. Its resemblance to the 1994 All Ireland final extended beyond the last gasp nature of the winning recovery. For most of the match, Limerick were outplayed - as Offaly had been two years ago - but hung in grimly and rode their luck in the form of Clare's expanding total of wides.

This put them in a position to exploit any late looseness and with Clare showing signs of not having had a first round match, Limerick pounced on the opportunities and extracted full advantage from their opponents' mistakes.

The hunger and force of will that drove them through the closing minutes were impressive and in Ciaran Carey, Limerick have a classical captain whose on field leadership crystallises in moments where something has to be done. His stunning deis ex machiria coup in injury time like Sean McMahon's lineball at the same venue last year - will surely outlive anything else this season.

This contrasts with Tipperary's, failure to win a shuddering, tight championship match for the last five years.

Nonetheless, the debit side of the transaction was still considerable. The sharpest focus has been on the failings of the attack but midfield was also eclipsed and Mike Nash looked uncomfortable on Eamonn Taaffe when he was introduced.

The questions, therefore, are to what extent can the shortcomings be addressed and if not, to what extent can Tipperary exploit them.

On the face of it, the supplementaries look answerable.

Tipperary's midfield has been a disaster area to date. Having tried Michael Cleary there, Father Tom Fogarty and his selectors now experiment with Conal Bonnar. Brian O'Meara, unworthy of a place against Kerry, is drafted back in to face the midfield that undid them last year in Pairc Ui Chaoimh.

For all the doubts surrounding him, Nash has rarely been taken to the cleaners and there is little evidence that out of farm Declan Ryan - who seems to inspire in his selectors a heedless devotion that would be the envy of Reverend Moon - is going to alter that precedent. More likely to set Limerick pulses racing is the prospect of young Liam Cahill moving in to pose the elusive, nippy challenge that causes Nash more difficulty than physical conflict.

The main question relates back to the Limerick attack. A case has been made for it along the following lines: the absence of Damien Quigley was a severe inhibition and that against Cork, the forwards showed more reliable form and overcame a comparatively quiet day for Gary Kirby which could be of relevance tomorrow given Kirby's questionable fitness.

Limerick manager Tom Ryan acknowledges that the attack was poor against Clare and says that the match has been analysed and remedial action has been taken. The trouble with this is that it's hard to see the remedy.

Dropping Mike Galligan was overdue as he has struggled to make a 70 minute impact - even in the Liberty Hall atmosphere of the Cork match. The player is, however, entitled to look around at one or two others and ask "why me?" The answer would seem to be that whereas Galligan is capable of being thrown into a match to get scores, the same wouldn't be true of, say, Shane O'Neill.

The contention here is that Quigley's importance is overrated. A fast and penetrative runner capable of turning most corner backs, he still isn't delivering commensurate scoring totals and to maintain, as some in Limerick have, that he "makes the attack tick" is highly questionable.

Interestingly, his two goals in the 1994 All Ireland final were instinctive strikes and not the end product of a tortuous solo. He had a fine match on George Frend last year but the Toomevara man rested over the winter and has looked sharp as a tack since his comeback.

Padraig Tobin was well beaten by Brian Lohan three weeks ago as he was for long periods by John O'Driscoll before the Corkman got into the gift wrapping business. To be fair to Tobin he has punished mistakes - two goals in Cork and the crucial ball to Kirby for the goal against Clare after Anthony Daly slipped.

Tipperary will miss Nicholas English up front, on the evidence of his performance against Waterford, and the team have only two forwards in indisputable form - Cahill and John Leahy. Dave Clarke's display on Leahy wilt be one of the afternoon's prime indices but no one can blot out the Tipperary man for a whole match if he's on his mettle.

With such a wide band of possibilities available, the view here is the unfashionable one that Tipperary can upset Limerick, despite the venue and the undoubted zeal of the home side.

This is based on four premises: one, a pessimistic reading of Limerick's capacity to improve their attack in the face of an organised and fairly tight Tipperary defence; two, a belief that if Tipperary get the sort of chances that Clare - and even Cork - got, they'll make them pay; three, that midfield will be less decisive than expected and finally, that Tipperary have more options on the bench.