THIS was all about heart. More heartbreak for John McIntrye, and more heartattacks for Babs. It was not a four-point game. With four minutes to go it was level until Eoin Kelly ran out to the '40 and onto a drilled head-high ball from Lar Corbett to point only his second score from play of the day. And deep into injury time that was still all that divided them. Michael Cordial shot a wide. Shane Dooley had a shot on goal saved by Gerry Kennedy.

Cordial had a point blocked by Benny Dunne, and then, suddenly the ball broke to the other end where Lar Corbett blasted to the net with the last puck of the game.

Ultimately Tipp won because of their efficiency.

They shot only nine wides.

Offaly shot 17, 11 after the break. The away side conceded the greater number of frees too, which Kelly duly punished. Nothing else separated them.

Both sides deserved a larger audience. Last Sunday when Limerick finally squeezed past Tipp, it triggered an avalanche onto the Gaelic Grounds yet yesterday, the side that had pushed that same Limerick team to the very brink was largely disowned by the Tipperary public. The away side were completely abandoned by the Offaly public, the number of those cheering on the green, gold and white failing to reach four figures. In all, less than 7,000 paid into Thurles yesterday.

Yet again major surgery was performed on the Tipperary forward line. A completely new half-forward trio started yesterday, with Pa Bourke, Ryan O'Dwyer and Francis Devanney coming in for the dropped John Carroll and Benny Dunne and the injured Darragh Egan. Inside, Lar Corbett moved aside for Liam Cahill's first championship start in four years, with Kelly moving to the corner and Seamus Butler remaining in the other.

By half-time three of those demoted forwards would be introduced, but the starting front six were quite sprightly from the off. A couple of darting runs through the centre by O'Dwyer won a couple of frees for Kelly, the first which he tapped over the bar, but the second which he opted to drill to the net. From play Kelly was also tormenting Conor Hernon, and though the St Rynagh's corner back would redeem himself with a splendid hook, he was soon relieved of Kelly duty, with David Franks assuming that task.

After that, Offaly took over.

The supply to Kelly was cut off, not so much by Franks but by the splendid Kevin Brady outside him, while on the other wing, Ger Oakley was sweeping up a world of ball. By the 17th minute Offaly were level. Sean Ryan broke onto a ball around midfield before carrying it to his named position of corner forward and releasing a shot that trickled over Kennedy's line. We hate to say it, but it wouldn't have happened on Brendan Cummins' beat, and that preyed on his successor's mind, as moments later he spilled a ball to present the lethal Damien Murray with a 65.

At half-time the scoreboard read 1-8 each but Keating rightly realised where the momentum lay and duly rung the changes. Cahill and Bourke were replaced by Carroll and Corbett, but his other switch, the substitution of the admittedly-struggling Diarmuid Fitzgerald by Benny Dunne at corner back, instantly seemed suspect.

Moments after Joe Bergin had landed a monstrous point to give Offaly the lead, Dunne conceded a free which Murray rifled to the net and after Gary Hannify paved through for another point, Offaly were now five points ahead.

Tipp appeared in disarray but then those other switches began to work. Corbett latched onto a couple of balls.

Seamus Butler came into the game, while Conor O'Mahony and Eamonn Corcoran continued to be imperious in the half-back line. After a series of Kelly frees, they were back level, 1-14 to 2-11, entering the last quarter.

They should then have driven on, but instead they drove a couple of wides, and Offaly responded with a couple of points themselves. Then the sides again reversed roles - Offaly shot a couple of scorable wides, and Tipp, through Kelly frees, a couple of points. With four minutes to go, they were once again level, but then Kelly brought his own tally to 1-12 before that manic finish.

OFFALY B Mullins; C Herman, P Cleary (0-1), D Franks; K Brady, D Kenny, G Oakley; S Ryan (1-2), B Murphy; B Carroll (0-1), G Hannify (02), D Molloy; J Bergin (0-1), R Hannify (0-1), D Murray (1-5, 1-4 frees, 0-1 '65) Subs A Egan for Molloy (44 mins), B Teahan for Kenny (55 mins), S Dooley for Bergin (65 mins), M Cordial for Oakley (68 mins) TIPPERARY G Kennedy; E Buckley, D Fanning, D Fitzgerald; E Corcoran, C O'Mahony, H Maloney; S McGrath, J Woodlock; P Bourke, R O'Dwyer, F Devanney (0-2); E Kelly 1-12 (1-10 frees), L Cahill, S Butler (0-2) Subs L Corbett (1-1) for Cahill (halftime), J Carroll for Bourke (half-time), B Dunne for Fitzgerald (half-time), W Ryan for Devanney (70 mins) Referee M Haverty (Galway)