New South Wales will arrive at the 'Gabba tomorrow missing a brace of its best players, with an injury threatening the capacities of another, and with a young batsman cooling his heels at home as he waits for a drugs hearing that will shape his future in the sport.

But the Blues will also come armed for their ING Cup Final meeting with Queensland with a coach who rarely ends an Australian domestic season without at least one major trophy, and with a winning knowhow that should encourage the view that they are well placed to defend their mantle as interstate cricket's best limited-overs team.

Against a Bulls outfit that has played at a consistently impressive level this season, the resolve of coach Steve Rixon and his visitors is likely to be tested to the letter. Especially with five of their number on international duty in South Africa; one-day maestro Michael Bevan battling to overcome a serious hamstring injury; and youngster Graeme Rummans fighting to clear his name following the return of a positive result from a drug test in December.

Bookmakers have largely concurred with that assessment, having installed Queensland an overwhelming favourite at the close of an impressive campaign that netted it seven wins from ten matches and top spot on the competition table.

Yet it still remains hard to imagine - on the weight of past evidence in this competition anyway - that this will be anything other than a tightly-contested duel.

The Bulls and the Blues met twice in the space of two weeks in November, split their results 1-1, and produced two of the most enthralling matches of the season in the process.

And, having established themselves as the best two teams of the competition this season, each of the states now makes its fourth appearance in the Final in the space of six years. Locked on six titles each, victory will also give the successful state a seventh domestic one-day crown and an edge in bragging rights.

All-in-all, there seems precious little right now to separate them.

Where the Queenslanders possess great strength in their upper order batting in the form of veritable run-machines Jimmy Maher and Martin Love, the Blues have fast bowlers to threaten them in Nathan Bracken and Stuart Clark.

And, where the Blues have the capacity to cause significant problems with the mix of defensive and attacking batting talent represented by Bevan, Shane Lee, Michael Clarke, Brad Haddin and Corey Richards, the Bulls similarly have Michael Kasprowicz, Joe Dawes, Ashley Noffke, James Hopes and Nathan Hauritz to help avert the danger.

This wasn't necessarily supposed to be Queensland's season in the ING Cup.

Having been blighted by injuries for much of the season, and having surrendered Matthew Hayden, Andrew Symonds and Andy Bichel to the national team for long chunks of the summer, any kind of top-two finish was always likely to represent a formidable challenge.

But a thumping early win over Western Australia, and a one-wicket win over an error-ridden Victoria, provided the impetus for an outstanding campaign.

After disappointing results last year, the side gained as many bonus points as any other state and finished with easily the best quotient among the six teams this time around. It was a stunning performance.

For their part, the Blues didn't necessarily look an authentic finals contender when they lost three of four matches in the middle stages of the summer. But, as they have done for much of the last two years in the limited-overs arena, they played resilient cricket when it was needed most.

Their two dramatic and inspired victories over Western Australia in the closing stages of the preliminary rounds provided particularly strong evidence of their heart and their commitment.

For inspiration tomorrow, they can also look to the corresponding match last summer. Then as now, the Blues ventured to one of the most daunting away venues in the competition to meet the team that ended the preliminary series in top spot. In little more than matter-of-fact style, they made light of the situation and decisively wrested away the initiative.

On a number of fronts, it would be appropriate if this Final was a match that showcased the skill and endeavour of both sides. As well as the high standard of play that has again blessed domestic one-day cricket in Australia this summer.

Thankfully, there are many reasons to assume that it will.

© 2002 CricInfo Ltd