THERE is an endearing simplicity at the heart of tomorrow's Church and General National Hurling League final. It concerns Galway. Unlike any other county in either hurling or football, Galway needs the League. It's not just about the need for match practice in the absence of a provincial championship. It's about the need for self esteem.

This consideration is frequently overlooked. Certainly if Galway don't know their best team by now, they would miss the opportunity to play further testing matches. But more than that they would lack the feeling of well being normally associated with teams in the All Ireland semi finals.

As an illustration, think of Tipperary losing tomorrow and going on to win the Munster title. The League final defeat wouldn't matter a toss by the time August came around look at Clare last year. Now, think of Galway losing tomorrow. With no hard provincial championship (pace Roscommon) to lift the team, they'll arrive at Croke Park in August considerably less buoyant than whoever wins the Leinster championship.

Losing would focus Tipperary's minds for their championship opener in three weeks. It would simply depress Galway for the next three months.

The precedent of 1994 suggests as much, although Galway are keen to play down the significance of that defeat against Tipperary in the League final two years ago. At that time, Galway were flying and regarded as the best team in the country. The defeat shattered them and championship let down beckoned.

It has been pointed out by current manager Matt Murphy that injuries weakened the team considerably going into the League final and that Galway were not a settled team.

It is true that the absence of Joe Cooney placed an insupportable burden on Joe Rabbitte, and that the withdrawal of Dermot Fahy weakened the defence, but the concept of a settled team is elusive. Had Galway won, they would have had a settled team.

This brings us to the capacity of the League to unravel the best of team building. At present, there is a positive consensus that Galway are in terrific shape fit, motivated and scoring well.

Should, however, they lose badly tomorrow, this consensus will evaporate.

It is hard to see them losing badly. Even though they took a while to get started against Wexford, the overall performance was promising. Wexford manager Liam Griffin was particularly impressed by Galway's half back line.

Most importantly, the attack functioned well and picked 9ff good scores. This looks like being the main advance on recent years.

No longer are the forwards exclusively reliant on Joe Cooney and Joe Rabbitte. Defences coping with Galway are now going to be pulled six ways and the team is consequently all the harder to deal with.

It places in stark perspective the plight faced by the county two years ago when, with Cooney unavailable because of injury, Rabbitte was the only likely source of scores and was accordingly swallowed by the Tipperary defence.

Francis Forde and Kevin Broderick have supplied dash and penetration, while Cathal Moore has emerged as a solid physical presence at centre forward where he is flanked by Rabbitte and Liam Burke. This half forward line is particularly potent because it combines height with hurling all three can play and take their scores.

If there is a concern, it is on the full back line where Gerry McInerney looks ill suited to corner back. Matt Murphy is quick to point out, however, that if you look at what opposition attacks shave been scoring off them, the full backs are looking after themselves.

This time, it's Tipperary's turn to bear the brunt of a plague of injury, but ultimately there isn't much of a change from the semifinal. Declan Ryan is ruled out, but slotting him into the team is beginning to pose a problem and it becomes increasingly likely that full forward won't be the likely accommodation.

The injury at the back is probably more of a drawback. If Noel Sheehy was in anyway fit, it's hard to imagine he wouldn't get a spin tomorrow at full back. There may be an opportunity to provide him with championship experience next month, but it's pushing it a bit.

Tipperary are in reasonable shape as far as midfield. In attack, though, things look a little up in the air. Liam Cahill is introduced at full forward, although chances are he won't play there. Only a year out of minor, he has established quite a reputation, but is uncommonly small for a prospective full forward. Nicky English is the likely option.

The omission of Kevin Tucker has been referred to before and the bunch here is that he has been precipitously dropped. We can take Raymie Ryan as an enforced selection at wing forward and, overall, the forwards are not firing on all cylinders.

Michael Cleary's form continues to concern, and the greatest threat is posed by John Leahy. His roving commission wrought havoc against Laois, but if Galway's half backs come even close to their advance billing, things should tighten up considerably.

The match will be largely resolved by the effectiveness of the respective attacks. On those grounds, Galway would appear to have a lot more going for them, and whereas it is not an infallible guide to what's going to happen, it'll do me.