GAA ALL-IRELAND SHC FINAL Kilkenny v Waterford:IT understandably aggrieves Limerick people but tomorrow's All-Ireland hurling final is the one that neutrals wanted a year ago. No one disputes that Limerick deserved to win the 2007 semi-final, but the natural desire of the public is for a final open to possibilities.

So this is it - two unchanged teams ready to contest what will be an immensely significant All-Ireland, whichever county wins.

Last season, Waterford had already beaten Kilkenny in a national final and at their high-octane, combustible best they looked like a side that could challenge the champions.

That was then and the trajectory of the teams since Thurles 16 months ago has been divergent. Waterford endured another championship heartbreak whereas Kilkenny have moved to within 70 minutes of the county's first three-in-a-row in nearly 100 years.

After the management upheaval of June, Waterford have repaired their ambitions and finally reached the longed-for All-Ireland - but is it a year too late?

Twelve months ago they would have had the momentum of NHL and Munster titles plus the confidence of having beaten Kilkenny.

David Fitzgerald has impressively put the team back together after the crisis point of June. He has given them a more rigorous structure and worked to eliminate waste and improve distribution. The result has been a lethal edge in the full forwards, but behind them the half forwards, a crucial unit given the importance of Kilkenny's half backs, are struggling for form.

Dan Shanahan doesn't get the same opportunities to float around the field and, whereas his form was no better before Fitzgerald's reprioritised game plan, last season's Hurler of the Year looks predictably short on confidence.

Facing JJ Delaney, who punctured his previous best season in 2004, Shanahan is face to face with a task removed from scoring goals, but one that requires combative ball winning and disruption.

His colleagues on the line, Séamus Prendergast and Stephen Molumphy, face a similar challenge and should Brian Hogan and Delaney seize the sort of platform enjoyed by Conor O'Mahony and Shane Maher in the semi-final the match is effectively over.

Centrefield is another influential area. Captain Michael Walsh is one of the Waterford players still to strike best form and, although his rookie partner Jamie Nagle has played well, the unit will require a clear improvement to counter the in-form partnership of a rampaging Derek Lyng and the impeccable shot-playing of James Fitzpatrick.

All of the above are areas where Waterford could compete if at the top of their game, but in defence the most serious questions will be asked. Whereas they may have abandoned the almost random rotation of their forwards, the challengers will have to cope with an almost inter-changeable Kilkenny attack.

Only Aidan Fogarty is likely to stay put in his starting position. There has been much speculation that Henry Shefflin will start at centre forward in keeping with Kilkenny's fondness for blitzing opponents in the early stages by attacking their strong points rather than perceived weaknesses.

It doesn't always work. Shefflin successfully went for Seán McMahon six years ago but a similar stratagem with Seán Ó hAilpín two years later backfired.

Sentiment and emotion don't win All-Irelands on their own, but in the right circumstances they can make a big difference. The big question is whether Waterford can bring the crowd into play.

Kilkenny at their best will win regardless of what Waterford do, but there are less assertive scenarios. If the half lines and centrefield are kept competitive the challengers have enough potency in their own full-forward line to exert pressure.

John Mullane and Eoin McGrath have been consistently sharp and full forward Eoin Kelly is a strong Hurler of the Year candidate. Playing on their own terms - something that few fullforward units get to do against Kilkenny - they will get scores, but that means keeping the champions' half backs out of the picture.

At the back can Waterford's half backs protect their full backs without opening a shooting gallery farther out the field?

Both teams will have their distractions and nagging insecurities given what's at stake. For all their admirable qualities Waterford haven't yet found their best form, while Kilkenny have at times been awesome. The gap without being immense looks too wide.