On Rugby: So much, again, for the theory expounded in these pages that the over-long French championship would dilute their challenge for the Heineken European Cup. So much, as well, for the notion, briefly trumpeted after Bourgoin's dilettante performance against Leinster in Lansdowne Road, that the French weren't particularly interested in Europe.

"L'Europe est Francais!" declared L'Equipe yesterday after Toulouse's 27-19 win over Leicester ensured a second all-French final in the competition in three years. Furthermore, all the signs are the leading French clubs are becoming stronger and stronger, and the English clubs remain the best placed to challenge them, and there lies the rub from an Irish perspective.

Irish interest in the semi-finals of the premier European competition may have been confined to Trevor Brennan, Geordan Murphy and the match officials. But Leicester's performance in defeat to Toulouse arguably puts their convincing win over Leinster into further perspective.

Although Leinster will hate the unfavourable comparison, the feeling remains Munster would have put up stiffer resistance in the face of such a physical onslaught, as they did in near identical circumstances against a superior Wasps team at Lansdowne Road in last year's memorable semi-final. However, in the heel of the hunt, our expectations for the provinces in Europe are probably becoming more unrealistic with each passing year.

Certainly the impression after that epic Wasps-Munster semi-final was that winning the European Cup was an altogether tougher proposition nowadays than at the turn of the Millennium, when Munster twice came within a score of emulating Ulster's success of 1999.

In any event, Martin Johnson admitted the French teams have been a step above their English counterparts this season; none of whom would have been as clinical in turning three kicks into counter-attacking tries as Toulouse.

He speaketh from bitter experience, for the two-time winners of the trophy have now been beaten at home by le grand trois of Stade Français, Biarritz and Toulouse in the last two seasons. And given Leicester and Wasps have stormed a packed Lansdowne Road to beat Leinster and Munster in the last two seasons, you'd have to deduce that the leading English clubs are a step above the Irish provinces in turn.

Furthermore all the indications are the French, especially, and most probably the English will get stronger. Even a cursory glance at the remarkable Toulouse bench on Sunday highlights how imcomparably stronger they are than the team which imploded against Ebbw Vale and Ulster half a dozen seasons ago. Ditto the star-studded Biarritz line-up of this year's quarter-final against Munster compared to the quarter-final four seasons ago.

The Irish provinces don't have the seemingly limitless largesse of the Stade benefactor, radio magnate Max Guazzini, whose jubilant touchline celebrations at the Parc des Princes on Saturday after their fortuitous win over Biarritz showed where their priorities lie this season.

Toulouse's long-term strength looks even more assured, for they are not dependant on the whims of a sugar daddy. Their players were forcibly reminded of the importance of securing a third consecutive home quarter-final prior to their last two pool victories, given the millions accrued from these games have gone a long way toward ensuring the handsome pay cheques, expanded squad and state-of-the-art training facilities they now enjoy.

Leinster, despite their far greater catchment area and an equally favourable line-up of star names including six Lions, can only dream of average attendances of around 10,000 which Toulouse now boast at their recently refurbished Stade Ernest Wallon, which increased it's capacity to 19,500.

Likewise the Toulouse training facilities.

Despite an estimated €12 million annual budget, sponsors chase Stade Toulousain rather than the other way around. As with the English clubs, their players are obliged to greet and meet their sponsors for a couple of hours after all games. No such requirement is made of the Irish players. This is not unrelated.

Toulouse also have the continuity that comes with a head coach, Guy Noves, who has been a dozen seasons at the helm. By contrast, of course, Leinster are seeking their fourth coach in four years while Munster are changing coaches for the second time in that period, albeit reverting to Declan Kidney.

What's more, the French championship itself can only become stronger with the reduction of the top flight from 16 to 14 clubs next season (seven of whom will now be playing in the Heineken Cup next season) and hosting the 2007 World Cup is liable to be a further boon.

Nor are the leading French and English clubs as subservient to their national teams, or as constrained by a politicised Players' Advisory Group. This may mean greater demands on their frontline players as well as being detrimental to their test sides. But through squad rotation and a 10-day break over Christmas, playing more games hasn't evidently done them any harm.

In any event, the link with their club sides is never as severed as it is for Ireland's test players, who spent 41 out of 49 nights in camp together with Ireland and then returned to their provinces less than two weeks before the quarter-finals.

The gap has widened and a relatively golden era of Irish players may even have topped out. And you get the distinct feeling that unless there's some visionary thinking and a marked upturn in their own financial clout, the provinces might slip further off the pace set by the French.