All-Ireland SH qualifier: High summer and serious hurling mean it's impossible to get a bed in Killarney this weekend.Tipperary v CorkKillarney, today, 4.15On TV: Network 2Seán MoranGAA correspondent

Better-than-expected ticket sales are an indication of the eager anticipation building ahead of this afternoon's qualifier, only the second summer meeting of the ancient rivals in 12 years.

Even by the well-matched standards of their storied past, this match is hard to call. In an unusually helpful development for previewers, both Cork and Tipperary have played the same two teams so far and results were almost identical: narrow wins over Limerick and one-point defeats by new Munster champions Waterford.

The Munster final sheds some light on the matter in that if Cork can combine and take scores as fluently as they did in the first half they should win. If, on the other hand, they play into their opponents' hands as enthusiastically as in the second half, they will lose.

Playing to their best Cork are the better team. But what guarantees are there of that? The focus of much discontent in Cork after the provincial final has fallen on the selectors, who switched Seán Ó hAilpín off Dan Shanahan before the throw-in and paid for decoupling their team's best defensive half back from the opposition's top scorer.

But the players have to take some responsibility for wayward shooting and lack of initiative going forward.

One of the more alarming side effects of Setanta Ó hAilpín's departure is how little goal threat the team now poses. The goals against Limerick and Waterford were gift-wrapped by goalkeepers.

At their best the points-to-possession ratio was good but goals take the attacking threat into a different dimension - as was apparent to Cork the last day when two fine examples of penetration and finish gave Waterford the lifeline that kept them afloat after a poor first half.

Tipperary are a goalscoring team and have spread the burden to date. Eoin Kelly was unstoppable against Waterford and present in body only at the Gaelic Grounds. Into that - considerable - void stepped John Carroll and Tommy Dunne with much-improved performances.

Séamus Butler has looked a useful acquisition to date but will need his equanimity pills in the company of Brian Murphy.

Still you would fancy Cork's defence to cope. In general they have been sound enough but a big improvement will be needed from Diarmuid O'Sullivan, who has been uncharacteristically hesitant in the air, leading to the concession of a goal per match, and wasted the spare-man opportunity conferred by John Mullane's sending-off.

The major disaster area for the team was the half-forward line, which collapsed the last day. The change of emphasis here brings Ben O'Connor out and allows the option of using the two McCarthys as targets on the wings or leaving Niall McCarthy in his best position, on the 40, against an inexperienced centre back.

Declan Fanning came through his championship debut in good shape and Eamonn Corcoran and Diarmaid Fitzgerald are in good form on the wings, but again Cork will need improvement.

And that's the nagging doubt. Narrowed down to sectors and individuals there is very little between the teams. Cork, however, have a number of areas - full back, centrefield and half forwards - where they require improvement. To date they have managed one good half out of four; Tipperary arguably have even less to show for two matches.

Cork have never beaten Tipperary in Killarney. The suspicion that they can make history is based on the ability of their defence to shut down chances and establish order at the back and the near certainty that they won't lose their concentration as badly this afternoon as when Waterford were reduced to 14 men.

They have over the past two years hurled significantly better than Tipperary on a consistent basis. If Cork are below par and Tipperary play well, Cork will lose. But the other permutations are more likely.

CORK: D Cusack; W Sherlock, D O'Sullivan, B Murphy; J Gardiner, R Curran, S Ó hAilpín; T Kenny, J O'Connor; B O'Connor, N McCarthy, G McCarthy; K Murphy, B Corcoran, J Deane.

TIPPERARY: B Cummins; M Maher, P Maher, P Curran; E Corcoran, D Fanning, D Fitzgerald; P Kelly, C Morrissey; T Dunne, C Gleeson, B Dunne; S Butler, J Carroll, E Kelly.

Referee: B Kelly (Westmeath).