Rarely has there been a match that is so close to call. It really is difficult to come down with any great conviction for one side. Indeed, I'd go so far as to say that tomorrow's All-Ireland hurling showdown could turn out to be the "What if?" final.

Why do I say that? Well, Clare and Tipperary have quite contrasting styles: Clare play a running game with the ball in their hands; Tipperary are a more direct team. Tipperary have changed tack since losing the Munster Final. On that occasion, they had some beautiful ball players but, afterwards, the selectors sat down and realised they didn't have a strong enough team, physically.

Now, Tipperary are much stronger, I believe. The match against Down brought them on, but really it was the All-Ireland semi-final win - when the team was picked to match Wexford's strength and fitness levels - that confirmed their rate of improvement since losing the Munster final. It provided proof that some physically strong players were needed to play hurling the way Len Gaynor wants it played.

But the "what if?" poser arises in both instances, albeit for different reasons. Clare first: Undoubtedly, Clare possess a magnificent defensive unit. I mean, what other county has had six players - seven, if you include a goalkeeper of David Fitzgerald's stature - occupying the same positions since 1995? They look very settled, are strong and confident.

However, what happens if one of them is injured tomorrow? Or one of them has an off day? I don't think Ger Loughnane has anyone on the bench who can just slot into one of those defensive positions. There is no-one ready to step into a position, either in the half-back line or the full-back line. Clare must pray that nothing happens to any of the six defenders. They are a vital element in their attempt to reclaim the championship.

The other alternative concerns John Leahy. So much depends on him. He was so good against Wexford, especially in the first half. He went out that day with fire in his eyes and he wanted everything. However, he only got the all-clear to play tomorrow little more than a week ago - and Leahy will be playing with a mask over his face, something he hasn't had to do before (even if he has been using it in training) and something he won't really be used to.

So, the "what if" factor concerning Tipperary centres around Leahy, a player they badly need to perform at his best. What if his vision is impaired? Or he doesn't go out with that fire in his eye? In fairness, I think John is the type of individual - certainly more than most - who is capable of putting it all behind him. If he does, then Tipperary can win.

All along, I have sided with Tipperary - and, in the belief that they have improved since the Munster Final, I will extend them a shaky vote to gain revenge and win the big one tomorrow. I stress, though, it is a very, very insecure vote of confidence.

I expect a hard game. Referee Dickie Murphy could be one of the most important men on the field. From the first minute, he has got to let everyone know he is the boss. His job is to control and discipline players who will be very hyped up.

The evidence is all around me. Nenagh is a mass of blue and gold - and every Clare car heading up to Croke Park that passes through the town will know just what sort of atmosphere has engulfed the county. It's electric. This is not just a match that Tipperary are happy to be in, not a game they feel where a second chance in itself is enough; it is a game they want to win.

Tipperary's attack is a real mix. You have the likes of Leahy, Declan Ryan - who really needs to turn in a big performance - and Michael Cleary, all experienced players with the ability and capacity to turn and win games. Then, there is the likes of Eugene O'Neill and Liam McGrath, still very much learning the craft but possessing great amounts of talent.

Apart from Leahy, I think Ryan is the other key player. Of course, people are saying that he won his personal duel with Seanie McMahon in the Munster Final. He has a vital role tomorrow, however. If Tipperary are to scrape home, then Ryan simply must win this battle - although McMahon may be out to prove one or two points, given that he is one of the outstanding centre-half backs in the country and he won't want to play second fiddle to Ryan twice in one summer.

Fitness-wise, I expect Clare to have the edge. Tipperary, as a team, are more inclined to let the ball do the work - in contrast, Clare's players do a lot of the work: their backs are very strong, and the forwards create tremendous amounts of space. Tomorrow, however, Tipperary are likely to meet them head-on, particularly for the opening 10 minutes.

In Clare's semi-final win over Kilkenny, they got an awful lot of possession in the first 10 minutes or so. And I don't see Tipperary allowing a repeat of that tomorrow. Also, Jamesie O'Connor's performance against Kilkenny was so good that I wonder will he be capable of a repeat in the final. He is an extremely difficult player to mark. Jamesie works all around the pitch, back to his half-back line, midfield and scoring in attack. But Tipperary know all this and will have planned accordingly. I don't think he will get the same degree of freedom tomorrow as he got against Kilkenny.

Tipperary have a couple of young players manning centrefield, too. I expect Conor Gleeson will probably end up marking Ollie Baker, and Tom Dunne will probably be left with Colm Lynch. Tipperary will have to at least break even in this department.

There is also intrigue regarding Clare's line-out. Tipperary will line out as selected. But Loughnane always has something up his sleeve. He is constantly keeping people guessing. I wouldn't be surprised to see the Sparrow lining out somewhere other than full-forward.

Really, there are so many ups and downs concerning the two teams. Both teams have beaten each other already this season: Tipperary beat Clare in the National League in Ennis, and Clare beat Tipperary in the Munster Final. The ability to win is in both sides, unquestionably. It will be a tough, hard, fast match. It could be a brilliant game. Who will win? My tentative vote goes to Tipperary.

(In an interview with Philip Reid)