I don't wish to be patronising, but it is refreshing to see a new face on the block. Offaly's arrival on a national stage may have started out in the league dungeons - in Division Four - last winter, yet it is testimony to their hard work, self-belief and footballing ability that they are now just a step away from a place in the All-Ireland Final.

Tomorrow's test against Mayo will be quite different from anything the players have ever experienced, however. It is something, indeed, that could militate against some teams. But not Offaly. For starters, the county is not without a strong footballing tradition. I remember great sides from my own playing days, Offaly teams from 1969 to 1972, and from 1980 to 1982, that knew exactly what was required to win the Sam Maguire.

Maybe that tradition won't help this present Offaly team, but one thing is for sure, that baggage will not hinder them either. Since Tommy Lyons took over as manager, Offaly have demonstrated a work ethic that has impressed every other county. The impression I get is that, from day one on the training ground, Lyons let it be known what he expected and the players responded in kind. It's an extremely good base.

How good are Offaly? Well, irrespective of what division you start out in, Offaly have shown that a well-organised, totally-committed, hardworking squad, with a game plan, can achieve success. Some might say that Offaly took advantage of Meath when they were at their most vulnerable, without key players and with a revamped full-back line. But the fact remains, Offaly had to do the job - and they did it impressively.

Mayo, in contrast, have been disappointing in their games so far. In the Connacht Final they were especially disappointing. However, it takes a good team to play badly and win, and that's the view Mayo should adopt. For tomorrow's game, the Mayo selectors have made some changes; and pretty interesting ones they are, too.

Liam McHale's deployment at full-forward is the most drastic. His weakness in the past, when playing at centrefield, was a failure to work back and help out his defence. David Heaney's workrate is possibly higher in that regard, which probably explains why he will partner Pat Fallon, and McHale's ball-winning ability in at full-forward could either be a master stroke or a misjudgment.

The strange thing is that Offaly's full-back, Larry Carroll, who had a horrible time against Brendan Reilly in the Leinster Final, could actually benefit from this move. Against someone like John Casey, someone with mobility, I'd say Carroll would again struggle. But the Offaly defender's strong point is actually fielding.

Still, if McHale does manage to win possession, he could inflict damage; not so much from scoring himself, but from his superb hand-passing. McHale winning ball, and Mayo forwards racing in to get that ball from him, could be their best ploy.

Offaly, too, have strengths in attack. I thought the entire full-forward line against Meath performed magnificently, but I wonder if they will have the same openings tomorrow. The loss earlier in the campaign of Kevin Cahill didn't help Mayo, but Pat Holmes (although a better half-back and a great man-to-man marker) has done exceptionally well with the number three jersey on his back, and Ken Mortimer has maintained the form he showed in last year's championship march.

My biggest worry about the Mayo full-back line concerns Dermot Flanagan. He has lost some pace and, while Vinny Claffey is also touching the "veteran" mark, Flanagan could have his hands full. I've never seen Claffey in such devastating form and he is obviously enjoying himself hugely. He had a great game in the Leinster Final and, after that virtuoso performance, his confidence levels will be higher than ever.

I've also noticed that the Offaly forwards are physically strong, as well as fit. Unlike a lot of forwards these days, they have no inhibitions about taking on the man - and they are well able to finish off moves. Mayo's entire full-back line will, as a unit, have to produce the games of their lives if they are to steer the team back to Croke Park for a match against Kerry.

Getting back to Offaly's forwards, a crucial element in their game plan is good, quality ball in from the middle of the field. Midfielders Ciaran McManus and Ronan Mooney - and, indeed, Sean Grennan, whenever he has been switched to that sector during a game - have shown a great work-rate, but they are also capable of sending in fine ball to the attack.

Mayo have a battle on their hands here, but Pat Fallon has shown tremendous improvement and Heaney isn't afraid to carry his fair load. All in all, I don't think Offaly will enjoy as much freedom at midfield as they did in the Meath game. Indeed, I wouldn't be surprised if Offaly were the team who required an extra presence in this area towards the latter part of the game.

One of the more interesting duels tomorrow concerns Mayo's centre forward Colm McManamon and Offaly's centre back Finbarr Cullen. What does Cullen do? Attempt to do a man-to-man marking job, or opt to hold the heart of the defence? Last year, in the All-Ireland finals, I thought Enda McManus played McManamon well by deciding to let him roam and to marshal the defence, mainly because the Mayo man's distribution was poor. Invariably, the intended pass to a colleague was mis-directed and, more often than not, even went aimlessly over the sideline.

From so much possession, McManamon's influence was very small. I think Cullen will decide to hold down the centre-back position, a la McManus, try to break up moves and use his considerable acumen to launch attacks.

Yet, I still believe Mayo will win. Losing last year's replay to Meath was a bitter pill to swallow and the only cure is to go out and finish the job, even if it is some 12 months later.

The experience of last year should help them. Mentally, they should be stronger and know what is needed. In contrast, Offaly are taking a step into new territory. I can't see them being allowed to dictate play in the same way as they did in the game with Meath.

I can't see them being allowed to run at the Mayo defence in the same way either.

Mayo were very disappointed with their display in the Connacht Final. They know, more than anyone, how much improvement is needed. But at least they have got that bad match out of their system. In a strange way, it might have helped to reset their goals and targets.

Nobody should under-rate Offaly, least of all Mayo, but I just think that there is no better preparation or incentive than re-visiting Croke Park in the belief that unfinished business lies ahead. That is the situation Mayo are in.

I believe it is a match that will go right down to the wire. But I also believe it is a match that Mayo will win.

(In an interview with Philip Reid)