If any team can compensate for the loss of Brian McGuigan, it's this crowd. Just consider this for a team from eight to 15 for an Ulster final: Holmes, Hughes; Dooher, Cavlan, Cavanagh; Mulligan, O'Neill, McGinley.

That still leaves them with Ryan Mellon, the man who scored the first two points of last year's All Ireland, to come in. Likewise Martin Penrose, who averaged more from play in this year's league than even Stephen O'Neill, and wunderkid Seamus Mulgrew. If they pull it off, it'll be their greatest All Ireland of all.

Bottom line Retain Sam VerdictOnly Kerry can beat them, and we feel not even Kerry will

2 KERRY (+1)

Have done everything that could possibly be asked of them since the All Ireland. They've found cover for All Stars Diarmuid Murphy and Mike McCarthy, a young mobile mid"eld partner for Darragh O Se, a halfforward line that has averaged six points a game in its last three matches, and a natural successor to Dara O Cinneide as freetaker. But if anything should happen to Goochf Bottom lineWin back Sam, preferably by beating Armagh and/or Tyrone en route Verdict Will beat one northern team but possibly not the second. Beaten All Ireland semi-finalists or finalists

3 DUBLIN (+1)

Even though they went a seventh straight year without making the play-offs, that was a very good league Dublin had. Just in case you forgot: they beat Tyrone in Tyrone, drew with Kerry in Kerry a fortnight before Kerry won the league, and drilled Mayo, all the while rotating their attack. Have the forwards to win an All Ireland, even if Mossy Quinn, who had Division One's third highest scoring average, could score a bit more from play.

Will possibly need Darren Magee back to win it all but for the "rst time in nine years, are serious, serious contenders.

Bottom lineMust reach the All Ireland "nal VerdictAt worst, All-Ireland quarter-"nalists; at best, All Ireland runners-up

4 GALWAY (+4)

At half-time in Limerick two weeks ago, they looked possible All Ireland, not just league, champions.

Still genuine contenders, now that they've tightened up at the back and found a genuine number six. But will Joe Bergin and one of either Cullinane, Coleman or Clancy be able to bump aside the Whelans and O Ses in Croker, and do the boys of '98 really want another All Ireland?

Bottom line At the least, reach an All Ireland semi-final, possibly winning it and the "nal VerdictWill win either Connacht and/or an All Ireland semifinal spot

5 ARMAGH (-3)

Are down a few spots because of the draw as much as their uninspiring league form; while it's possible to see them beating either Tyrone or Kerry, right now it's hard to see them beating both. The finest defence in football this past seven years showed signs of slippage in the league; they let in six goals while only Meath and London conceded more points. Oisin was going well before his latest injury though and now he's back. So is Clarke. If it all comes togetherf.

Bottom line Beat Tyrone and win the All Ireland Verdict Ulster "nalists, beaten All Ireland quarter-"nalists

6 MAYO (-1)

Down a spot from February, not because they've got any worse but that they've partly helped Galway get better. First things first: they're definite All Ireland quarter-finalists. Secondly, they have as good a bench as any in the country. Paddy Kelly and Peadar Gardiner were the highest scoring half-backs in Division One. And look, just when their forwards string a few wides together like in the closing quarter of the league semifinal, don't resort to that old cliche of "typical Mayo"; in half of their games this year they've ran up a minimum of 1-15 . . . without Trevor Mortimer or Ciaran McDonald.

There is one or two big wins in them, but with Peter Ford seeming to have something over them, a big defeat too.

Bottom line Beat Galway and then, well, win the All Ireland Verdict Will stop another serious contender winning the All Ireland but won't win it themselves

7 LAOIS (-1)

Just when we were beginning to trust them. Micko played down Killarney afterwards as "only the league" but we don't buy that. Laois's average margin of defeat exiting a national competition under Micko had been eight points. They needed to show us and themselves that they could seriously live with the Big Three in a big game. What do they go and do? Lose by eight. They're still dangerous. Pauric Clancy has brought his game to another level; by scoring 11 points in seven games, he was Division One's highest-scoring midfielder.

Billy Sheehan has likewise. In Ross Munnelly and himself, Laois now have the best scoring half-forwards in football outside of Kerry. For all the promise of the Colm Kellys, the impishness of Donie Brennan and the guile of Beano and Chris Conway, though, each of those forwards lack either the experience or mobility to provide consistent inside scoring power.

Bottom line Need to either win Leinster or reach an All Ireland semi-"nal Verdict Exit at last-eight or last-12 stage

8 CORK (-1)

They had the meanest defence in Division One which was welcome for a team that has conceded an average of 1-18 on its last four visits to Croke Park. That Cork attack right now though isn't physically equipped to keep playing right through to September.

Bottom line need to win Munster or reach the All Ireland final Verdict Beaten All-Ireland quarter-"nalists

9 DOWN (+1)

Were having a very good league up until Galway; in one hour they again lent credence to the notion that they're effectively Dan Gordon and Benny Coulter.

Shame, because Michael Walsh is eventually looking like the player we all predicted he would be, Daniel Hughes is one of the most underrated forwards in Ulster and Ronan Murtagh is a lethal impact sub.

He's averaging two points from play coming off the bench this year. They're one of the best goal-scoring teams in the country but are still too porous at the back . . . they kept only one clean sheet in the league. Haven't had a kind draw in Ulster or the quali"ers since 2003 but if they get any luck, they could be playing football into August.

Bottom line Need to reach the All Ireland quarter-"nal Verdict Beaten All Ireland quarter-"nalists

10 DERRY (-1)

Still have possibly the best full-back line in the country and have found a consistent third scoring threat in Eoin Bradley who ran up 2-18 from play this spring; only Micheal Meehan averaged more from play in Division One. Could beat Tyrone but are still too reliant on the Bradleys and Enda Muldoon to win any silverware. Only 0-14 of the 2-77 they scored in this year's league wasn't scored by that triple threat.

Bottom line Need to beat Tyrone and either win Ulster or reach an All Ireland semi-final Verdict Won't win Ulster; yet another lasteight or last-12 championship exit

11 FERMANAGH (+5)

Just as capable of losing to Antrim in the "rst round as beating Armagh in the Ulster semi-final. That has to change if this golden decade for the county is to translate into silverware.

Since 2000 they've played in seven major semi-"nals without winning one of them. Seem to have already found a replacement for the retired Stephen Maguire in rookie Jonathon McGurn, one of the Division One's top-"ve scorers from play this spring. But with question marks over Marty McGrath's "tness, there has to be question marks over this team.

Bottom line need to get to an Ulster "nal and/or the All Ireland quarter-"nal VerdictWon't reach Ulster "nal. Quali"er exit at last-12 or last-16 stage

12 MONAGHAN (-1)

The thought of getting relegated would have galled Seamus McEnaney back in February but Monaghan still proved what they wanted to prove:

that they're a Division One team. They have a habit of frightening but not beating the top teams though. If that trend repeats itself next week and they fail to meet their next big goal . . . an Ulster "nal spot . . . it might be one setback too many and their season will implode something like Wexford's did in Clones last summer.

Bottom line Need to reach Ulster "nal and/or All Ireland quarter-"nals VerdictWill fall short in Ulster; last-16 exit

13 MEATH (+2)

Eamonn Barry can't be accused of being afraid to experiment but the danger is he's overdone it. There isn't another team in the country as unsure of what its starting 15 for the "rst round is going to be as Meath.

Bottom line Need to get back to a Leinster "nal and/or All Ireland quarter-"nal Verdict Last-12 or last-16 championship exit

14 WEXFORD (-1)

It's still there for them, that Leinster title, even if they didn't believe that in their opening three league games. Defensively they've improved; after conceding seven goals in their first four games, they rolled off three consecutive clean sheets. We like newcomer centre-forward Ciaran Deeley, one of only seven players to play in at least "ve Division One games this spring and score in every one of them (for the record, Gooch, Meehan, Eoin Bradley, Conal Keaney, Tomas Freeman and fellow centre-forward rookie David Niblock of Cork were the others). They'll need Matty Forde to raise his game a bit; though he once again "nished as the league's leading scorer, only 1-6 of his tally of 2-35 was from play. If he gets back into his old groove, watch out. To reach a Leinster "nal they won't have to beat anyone they haven't beaten already this past two years.

Bottom lineReach a Leinster "nal or an All Ireland quarter"nal Verdict Possible dark horses to reach the last 12

15 OFFALY (+8)

Another side who shouldn't be unduly worried about been relegated; the Mayo game and the first 50 minutes against Dublin apart, they were more than respectable. After the Parnell Park debacle Tom Humphries quipped that if ever he was condemned to execution by firing squad, he'd request an Offaly forward do the shooting, but knowing Tom, we'd hope he wouldn't pick Niall McNamee; only Eoin Bradley, Gooch and Meehan averaged more from play in Division One this year. Could win Leinster, could be knocked out in the "rst round of the quali"ers, a la last year. Ciaran McManus's injury is a big concern though.

Bottom line Reach the Leinster "nal or the All Ireland quarter-"nal via the quali"ers VerdictCould reach Leinster "nal but won't win it; last-12 or last-16 championship exit

16 KILDARE (+2)

Have clearly decided they won't roll over like they did against Laois last June. Ask Laois. All of Kildare's seven league games were dogfights, not one of them decided by more than two points. Defensively they've got particularly mean. They kept "ve clean sheets this spring; only Kerry (7) and Cork (6) could boast a better Division One record on that count. Only Cork scored less in Division One though. John Doyle remains the most consistent forward in Leinster . . . he was Division One's sixth leading scorer . . . but one team is bound to contain him in Leinster. Which means Kildare will hardly win Leinster.

Bottom line Need to get back to a Leinster final and an All Ireland quarter-"nal Verdict Last-12 or last-16 exit

17 DONEGAL (-4)

New manager, same old problem. You have to wonder should Brian McIver have used more carrot and less stick. As of now, Brendan Devenney is in retirement, Kevin Cassidy is soon going to be in America and Colm McFadden is in limbo. Whatever about the others, McFadden's plight is reversible and must be; while Michael Doherty was Division Two's second leading scorer, he and the rest of the Donegal full-forward line aren't scoring enough from play.

Bottom line win Ulster Verdict last-12 or last-16 championship exit

18 LOUTH (+7)

We said at the outset of the league that if Eamon McEnaney got this team back to the last 16, he'd have done as great a coaching job as his namesake in Monaghan. Already he has . . . like 'Banty', he's won Division Two at his "rst attempt and has a county dancing. They showed a ruthless, sometimes cynical, streak in disposing of Donegal but they've shown plenty of "air too. No other team in the country this year has as many players averaging at least a point a game;

Louth have a whopping nine.

Bottom line Need to beat Meath and get to the last 12 Verdict Won't reach Leinster semi-"nal; last-16 or last-24 championship exit

19 CAVAN (-7)

One word: Waterford. Will only be erased by two others: beat Down. They've bounced back before, like after been annihilated by Tyrone last June, but they never look like ever having anything resembling their best team at one time.

Bottom line Beat Down and get to Croke Park Verdict Last 16 or 24 championship exit

20 LIMERICK (-3)

Deserve credit for regaining Division One status but look like being a yo-yo team for a few years. The same problem persists: while Micheal Reidy, Seanie Buckley and Michael Crowley are good for a point or two a game, they don't have the kind of forward who'll torment a top-10 defence. Will make it tough for Cork but before that, Clare will make it tough for them.

Bottom line Get to a Munster final, and then win it VerdictWill do well to win a second championship game

21 ROSCOMMON (+7)

Moving nicely towards respectability again, even if promotion eluded them. So far John Maughan's November purge has been justified. Between them, Shane Curran's replacements kept six clean sheets out of a possible seven in the league; Ger Heneghan, free of Frankie Dolan's shadow, was among the top five scorers in Division Two, while Karol Mannion was, alongside Declan Browne and Westmeath's PJ Ward, the division's leading scorer from play. Meanwhile, Seamus O'Neill retains his status as one of the country's top-"ve scoring mid"elders; over the spring he kicked 2-9. Could do damage in the quali"ers.

Bottom line Get to the last 12 VerdictMight reach last 12, most likely last 16

22 WESTMEATH (-3)

Their summer will be more like '05 than '04, we fear. When they lost to Clare last year, Dessie and Rory weren't "t to start and neither will they at any stage this summer. PJ Ward actually scored more from play than Dolan this spring, while Alan Mangan started well before been held scoreless by both Louth and Donegal. Westmeath need him and Denis Glennon to step up big-time. The question is: can they?

Bottom line Get back to a Leinster "nal VerdictWon only one championship game last year, they'll barely do better this year

23 SLIGO (-2)

They could have done it in a more dignified fashion but you can't argue with the county board's call to replace Dominic Corrigan. The team are Dessie Farrell (Dublin) Peter Canavan (Tyrone) back playing expressive football under Tommy Brehony.

Young Adrian Marren has thrived under the new regime, scoring eight points in his last three games, as has Mark Brehony. Sean Davey remains one of the highest-scoring yet most underrated mid"elders in the country, while Eamon O'Hara . . . no Sligo preview would be complete without his name, would it? . . . is back.

Bottom line Get to a Connacht final and/or Croke Park VerdictWill shake if hardly beat Galway, but could surprise some top-10 team this summer

24 TIPPERARY (+2)

Pity they're on the same side of the draw as Kerry. After their second decent league campaign in three years, they'd fancy themselves against any other Munster team. Declan Browne remains the man but he's getting some help now; Damien O'Brien was one of only six players in Division Two to score from play in every game.

Bottom line get to within six points of Kerry, and get back to Croke Park via the qualifiers or the Tommy Murphy Cup Verdict Could beat a top-20 team in the quali"ers and/or again reach the Murphy Cup "nal

25 LEITRIM (-5)

Faded in the second half of the league, even if their only truly poor performance was against Carlow. With the best full-back line in Connacht, they'll give Mayo their "ll of it in Carrick on 25 June but will hardly score enough to win.

Bottom line get to a Connacht "nal Verd ic t if they avoid a top-10 team, they might win two games in the quali"ers

26 LONGFORD (+1)

Had a decent spring given the under-21s' run to the Leinster "nal. In Francis McGee and Brian Kavanagh they have two young forwards who could compensate for the retirements of Padraig Davis, Trevor Smullen and Niall Sheridan. Paul Barden continues to be a beacon of brilliance; he scored 4-20 from out the "eld over the league, half of that from play. Only Waterford let in more goals this year though. The Dubs took them for 2-23 last year. They might again this year.

Bottom lineRattle Dublin, win a game or two in the quali"ers Verdict Round one or two quali"er exit

27 ANTRIM (+3)

Could very easily have been pushing for promotion if it wasn't for St Gall's All Ireland run . . . three of their "ve league defeats were by three points or less . . . but some concerns remain. Nearly a year on from Meath hitting them for "ve goals last summer, they conceded 11 in this year's league; only three teams let in more. Have found a neat free taker in Paddy Cunningham to go alongside Kevin Brady. Without the disgruntled Kevin McGourty, they're going to continue ending up on the wrong side of close games.

Bottom line Beat Fermanagh, then someone else VerdictWithout McGourty, round one or two quali"er exit

28 CLARE (-4)

You would have thought their win over Longford last day out would have raised spirits in the camp. Instead it has been hit by a glut of defections by disgruntled fringe players. Shame, because with Denis Russell's return, they had a great chance of upsetting Limerick.

Bottom line Beat Limerick, then someone else Verdict Exit in round one or two of the quali"ers

29 CARLOW (-7)

Though they picked things up towards the end of the league . . . only once in their last "ve games did they fail to score at least two goals . . . and could beat Wicklow, they'll struggle to do better than that and last year. For one, they don't seem to have an inside forward able to notch more than one score from play a game.

Bottom line Beat Wicklow and someone else Verdict First-round quali"ers exit

30 WICKLOW (-1)

A better side than their ranking suggests.

They've always been competitive under Hugh Kenny, something they never were under John O'Leary. Only once in their last 10 competitive games have they lost by more than four points . . . and it was only by six; Waterford lost four games this spring by at least 10.

Yet Waterford finished ahead of Wicklow by winning two games; Wicklow only won once. Why? A tendency to fade after half-time, get a man put off and eventually lose the close games. Tommy Gill is back, averaging two points from play a game though. Soon so will Paul Earls, the kid who took Kildare for 1-6 last June, and Wayne O'Gorman, who, you might not have known, was the country's top scorer from play four rounds into the league before he got injured. Will rattle everyone outside the top 10. But can they beat anyone?

Bottom lineNeed to beat Carlow and every Division Two team they meet Verdict Might win one game but hardly two

31 WATERFORD (no change)

John Kiely used the old paper-on-the-wall trick to rile his charges up against Cavan but it'll hardly work against Kerry. No team conceded more goals (14) in this year's league; imagine what Gooch and the boys might do? Still, they're inching towards respectability. Avoid a top-20 team in the quali"ers and they'll rattle someone. A good run in the Tommy Murphy Cup isn't beyond them either.

Bottom lineBeat someone in the qualifiers, get to a Tommy Murphy Cup "nal Verdict An 18th consecutive year without a championship win

32 LONDON (no change)

Are in a nearly impossible situation because of their huge turnover of players; star player Jonathon Niblock recently returned to the Derry panel.

Shook Roscommon and, for a long time, Monaghan last year but will hardly do that to Mayo and another county in the quali"ers this year. The least they lost by in the league was eight points.

Bottom line Keep to within 10 points of any opponent Verdict Might win one half of football 33 NEW YORK (no change) Have lost their top forward, PJ Ward, to his native Westmeath so will struggle against Roscommon. There's a strong case for the Connacht Council to pit New York and London against each other, with the winners then playing a team based here.

Bottom line Beat Roscommon Verdict Loss to Roscommon