It's hard to blame them.

The true worth of the Tommy Murphy Cup is still a matter of debate and while it's far from being some kind of token booby prize, it hardly offers tangible redemption for an early exit from the All Ireland. Victory doesn't point to a longer life in future premier competitions either, if the previous two winners, Clare in 2004 and Tipperary in 2005 are to be used as yardsticks.

The main marketability of reaching the final of the competition lies in the fact that it offers the opportunity of lining out in Croke Park. Collecting the silverware and securing a trip stateside in October are real benefits, but only secondary ones.

Nine weeks back, Leitrim were the last county to enter the All Ireland, going down by a point to Mayo and 14 days later they were out of the championship when they fell to Sligo by the same narrow margin. Picking the team up off the floor following that defeat wasn't a straightforward task.

"It was hard after Sligo, alright, " says Leitrim manager Des Dolan. "After going out like that it's difficult to ask players to head back into it for the Tommy Murphy Cup. Once Leitrim were out, the club championship took priority. It's the same as any other county."

When Leitrim overcame Carlow in last fortnight's semi final, they also banished a 12year Croke Park absence making their return to the stadium all the more significant. "Playing in Croke Park is the main thing for Leitrim, win lose or draw the final, it doesn't matter that much.

The last time the county was there was 1994 and God knows how long it was before that. So the important thing is we're getting a run in Croke Park."

It's a similar response from the Louth camp and though they graced the turf on Jones' Road in May, it's that performance and those memories that provide the incentive for a more successful return today. In the opening round of the Leinster championship, Louth produced a first half display against Meath that looked like lining them up for a win that would build on their league success. But a different Louth team emerged for the final 35 minutes, according to manager Eamonn McEneaney.

"By getting back to Croke Park our players are exorcising the demons that surfaced in the second half against Meath, " he says. "After a good start maybe people began to think about winning the game rather than the process it takes to win and we got sidetracked. It wasn't that Meath upped their game . . . we dropped ours. Maybe that was down to the mental facility of the boys in that situation but we've learned from it."

In his first year in charge, McEneaney must be more than satisfied with the manner in which his players adapted themselves throughout the season and having won Division Two of the league, they're now in a position to collect their second trophy of the year. Though they made their championship exit in round one of the qualifiers, they went down to the reigning champions and only after a replay.

"I wasn't quite sure what the boys were capable of at the start of the year. I had an idea in my head of the way we could play and how we could be successful and we've learned a lot since then, particularly against Tyrone."

On paper, there may not be huge incentive for claiming victory today but when the whistle sounds and the Croke Park surrounds fully register, the reality is going to be entirely different. Though they didn't win one game, these two teams provided several decent memories from this year's championship. They've both got a final performance in reserve but Louth should continue their upward curve under McEneaney.

LEITRIM C McCrann; D Reynolds, J McKeon, M McGuinness; B McWeeney, F Holohan, S Foley; G McCloskey, C Carroll; C Regan, M Foley, B Prior; J Glancy, D Brennan, C Duignan LOUTH S Reynolds; D Brennan, C Goss, J O'Brien; P Mc Ginnity, M Fanning, R Finnegan; M Farrelly, P Keenan; B White, M Brennan, R Carroll; D Clarke, S Lennon, JP Rooney TOMMY MURPHY CUP FINAL LEITRIM v LOUTH Croke Park, 2.00 Referee J McKee (Armagh) RTE 2, 1.40