GAA: Keith Duggan talks to Cork boss Bertie Óg Murphy, who relishes a tilt at the champions

Smooth as Cork's passage has been to the cusp of the Allianz Hurling League play-offs, team manager Bertie Óg Murphy is adamant that the truest test of the season lies ahead. "I think it is fair to say that Tipperary are the best team in the country and we will have a better assessment of where we stand after the game in Páirc Uí Chaoimh."

History and a keen reluctance to never yield an inch brings an added dimension to any encounter between these Munster counties, but Murphy reckons tomorrow's match will have the sulphuric whiff of summer hurling.

"It's a game that we both need a result from to get into the play-off stages of the league. The importance of extending the competitive season at this time of year can't be overstated, so both sides will be going for it.

"And I think Tipperary are only now reaching the stage where the cobwebs that accumulate after an All-Ireland win are falling away. And Cork and Tipp always has that special rivalry. So it should be a really terrific occasion and I'd imagine fairly close to what we are accustomed to in the championship."

Although many of young guns that stormed to the 1999 All-Ireland championship line out for Cork tomorrow, the dynamic and mood of the team is substantially different. They have adapted to the colossal void that Brian Corcoran's retirement left. They had their first major setback last year. They have grown up.

"In 1999, they were just young and fearless. They all came through an underage system where they had simply become accustomed to winning. Even the following year, they went as far as the All-Ireland semi-final and were only just stopped by a great Offaly performance.

"I think it was last summer, after being knocked out so early, that made them pause and realise that winning isn't just automatic. It was the first time many of them were without big hurling Sundays for a long time and when we resumed training, you could see the edge there. They had missed it. That time off provided a deep added motivation."

Early in the year, Murphy outlined Cork's league plans as twofold - to win as much as possible and also to deepen their options. So far, it has worked out perfectly and the new additions have already made strong cases for themselves.

Eamon Collins fired three goals in the 4-17 to 1-10 mauling of Offaly. Niall McCarthy pitched in three of their 24 points against Wexford, with Joe Deane coming on in the second half to hit five.

On a drenched and wretched day at the Gaelic Grounds, Cork changed five of their six forwards as they slugged it out against Limerick for a 0-11 to 0-9 win that compensated with raw fight for what it lacked in finesse.

"Yeah, Niall and Eamon are young players that we have absolute faith in. And Alan Cummins has come back into the squad and performed very well. Pat Mulcahy has featured at some stage in all our league games and he steps in for Diarmuid O'Sullivan, who is injured, for the Tipperary game. You know, that's an opportunity for him and we have every confidence in him.

"I would say we have about 12 or 13 of our championship team in mind; we certainly have a fair idea. But players are playing for positions and what is pleasing is that we seem to be developing a very strong panel of 24."

That the likes of Ben O'Connor and Neil Ronan, both prominent in 1999, and the highly-rated Kieran Murphy are all on the bench tomorrow illustrates the development of the squad.

"It is great to be able to call on those calibre players and I think that all teams need that now; it's no longer really a 15-man game."

Recent trends have leaned heavily in favour of strong league showings for teams with championship ambitions. Murphy is unequivocal about the value of the streamlined league format.

"Both Tipperary and Galway demonstrated that last year, appearing in the league and All-Ireland finals. There is no adequate replacement for competitive hurling.

"Last year, we felt we were tipping along nicely with a few challenge games before the championship but then we were caught. No, the idea of a few extra intense games will be appealing to all the teams still in contention for a play-off spot."

Murphy is reluctant to attribute too much significance to Cork's four successive victories this season. "I suppose we expected to beat Derry, who are having a tough season. We played an Offaly team that wasn't really representative of the side they will field in the summer. And pleasing as the win against Limerick was, the conditions were absolutely dismal and neither side got a real chance to hurl. And we were solid against Wexford in what was a high-scoring game.

"But I do think Tipperary, particularly at this stage of the season, is the one we will have to gauge ourselves on. In the early part of the league, teams are at different stages in training and there are various other factors that can impact on performances.

"Tipp are the form side, the best in the country. This is an ideal fixture at the right time and provides us with a really tough challenge. After that, we will know a bit more about ourselves."