BORIS BECKER began the year with victory in the Australian Open and ended it in triumph in Munich yesterday with a 6-3, 6-4, 6-4 victory over Goran Ivanisevic in the season's final tournament, the Grand Slam Cup.

This event continues to attract its critics the American trio of Pete Sampras, Michael Chang and Tod Martin pulled out at the last minute, while two more, Andre Agassi and the Wimbledon champion Richard Krajicek, might as well have not turned up given their spineless performances.

Next year the Grand Slam Cup, will be played in late September which, it is hoped, will encourage the leading players to take it more seriously. But Sampras, the world, number one, has already said he will not be attending unless he wins a Grand Slam title.

Any winner of the four Grand Slams receives a bonus of £250,000 merely for turning up, but even this did not prove enough incentive for Sampras this time.

Axel Mayer-Woelden, the tournament chairman, made a spirited defence yesterday but it was far from convincing. This may be the richest tennis event of all but it is many a long mile from being the best.

Herr Mayer-Woelden,, who just happens to be Becker's manager, certainly got the final he wanted although it could equally be argued that it was a final the events of the week deserved - that is lacking both tension and excitement.

This was not Becker's fault. Ivanisevic had beaten him six times before yesterday but on this occasion he never had a prayer. The 29-year-old German was in imperious form, particularly his serve which the Croatian, who had won here last year, failed to come even close to breaking at any time.

Ivanisevic nearly pulled out of the tournament himself last Monday but apparently could not find the referee to tell him he was sick. A good night's sleep pulled him around and yesterday, as beaten finalist, he became richer by £812,500.

He was undoubtedly a little weary after his five set semi-final victory over Russian Yevgeny Kafelnikov on Saturday but Becker was totally dominant. A single break in each set was enough for the German Tim Henman had given him an altogether tougher time in the other semi-final.

There are no ranking points for the Grand Slam Cup. If there were Henman would have leaped several places, although his end of year position of 29 is testimony to the progress he has made in the last 12 months. Last year he finished 99th.

There were times in the first set and a half when Henman genuinely troubled Becker with both the velocity and range of his shots. That said, the possibility of an upset was negligible.

Henman banked £143,250 for reaching the last four, doubling his prize money for the year. However, the most valuable aspect of the week was undoubtedly the experience of playing Becker.

Henman had earlier beaten Michael Stich and MaliVai Washington, both of them ranked in the top 20. "It emphasised to myself that I can definitely play with some" of the best players. What I need to do now is compete against the very best and that's something you just can't change overnight." The gulf between Henman and those very top players remains large but it is possible he may bridge it. Possible but by. no means certain, as Becker was quick to point out after their match.

Both Henman and his coach, David Felgate, know there is a great deal more hard work to be done next year and they are setting about it in an intelligent methodical fashion.

Henman's serve has become a potent weapon but now, as remarked, he must follow it into the net more often. As a lesson in serving and volleying, along with almost other aspects of the game, Becker's performance against Ivanisevic was peerless. One thing is for sure, Henman will not be in the least carried away by his success this year. To climb the next rung he knows he needs to work doubly hard and hope above hope he stays free of injury.

Becker was out of action for nearly three months this year after damaging his wrist at Wimbledon. "I could not hold a racket and you start to wonder if you will ever be able play tennis well again."

These are fears all athletes and sportsmen harbour. Becker knew that provided he could regain his fitness then he would be back at the top level and next year he will once again be challenging Sampras for the number one spot.