GAELIC GAMES: With five more matches over the next six weeks it's a little early to start talking about relegation in the National Football League. It's just hard to avoid it when you're still pointless after two rounds and the All-Ireland champions are up next.

Although Cork find themselves in that precarious position ahead of Sunday's meeting with Tyrone the one man who seems to have no fear of relegation is their manager, Billy Morgan. First of all, he feels the drop to Division Two is a long way off, and even if Cork were relegated it wouldn't be the end of the world.

"Obviously going up to Tyrone is a very, very difficult assignment," said Morgan. "Even though they are missing those few players through suspension they still have a very strong squad, and look to have bounced back with their McKenna Cup win over Monaghan last Sunday.

"But we were very depleted for our first two games, totally under-strength up until now. We were without the Nemo players, the UCC and CIT players, and for a lot of the time the under-21s as well. We still gave Kerry a fairly good run, even though they cleaned us out at midfield. Although we were very poor against Offaly the first day.

"Ideally I'd still like to qualify for the semi-finals, but I know that looks difficult at the moment. To me it's more important at the end of the league to have unearthed a few new players, which I think we may, and therefore be that bit stronger than last year. I'd be well happy with that. And even if we were relegated it wouldn't bother me."

Morgan has named a Cork team of more formidable format for the trip to Omagh. Three of the Nemo Rangers players - Derek Kavanagh, David Niblock and James Masters - make their return after their club semi-final loss to St Gall's. Anthony Lynch is also back on board after missing the defeat to Kerry through injury, while some of the positional switches have Fintan Goold moving from wing forward to full forward and Conor McCarthy switching from centre forward to the wing.

Goold, however, is the only member of the under-21 panel to be called up, as Morgan was content to let the others prepare for next weekend's crucial Munster under-21 clash with Kerry. That deprives him of Daniel Goulding, who impressed against Kerry, and also Michael Shields and John Hayes.

"In fairness we said we wouldn't use the under-21s whenever possible," explained Morgan. "We still have injuries to Seán O'Brien and Alan Cronin, and Gary Murphy is also out with the flu. Three more of those named, Graham Canty, Ciarán O'Connor and Kevin McMahon, are also a little doubtful.

"But we're certainly not panicking yet. That would be silly really because we have been playing with such a depleted team. I know Tyrone aren't at full strength either, but down the years I suppose Cork have had a reasonable record against them. We drew with them up there two years ago, and last year they only beat us by two points after a very good game in Páirc Uí Rinn. But once we're performing well I'm really not too worried about results."

Now into the third year of his most recent incarnation as Cork manager, Morgan has taken stock a little. When he took over from Larry Tompkins in 2004 he wanted to give the existing panel another chance to proves themselves, whereas last year more or less represented a fresh start. Now he's putting the lessons of those two years into practice.

"First of all we started back a lot later this year, which was a very deliberate plan. Last year we were back very early, training in September. And I'd say we were one of the fittest teams in the country going into the league. So we are well off that kind of fitness now.

"One of the reasons we started back so early last year was because it was mostly a new panel, with a lot of new faces. But that made for a long year, so we felt this year we'd give them a good break, and didn't start back until after Christmas. And that was with very depleted numbers. But it's all about trying to peak later in the year."

It doesn't help that Tyrone are looking for their first points of the year. Morgan knows a win over the All-Ireland champions could be the turning point of their league: "I am surprised they're in the same position as us. I felt in their opening game against Dublin they were the team to beat, especially as Dublin were without the Kilmacud players. I also fancied them against Fermanagh and they were well beaten again. So you never know."

CORK (SF v Tyrone): A Quirke; M Prout, G Canty, K O'Connor; S Levis, G Spillane, A Lynch; D Hurley, D Kavanagh; C McCarthy, D Niblock, K McMahon; J Masters, F Goold, K O'Sullivan.