FOR ALL Ireland spirit, New Zealand proved too tough a nut to crack as their methodical and accomplished side yesterday earned a place in the final of the World Hockey Cup preliminary tournament in Cagliari. Typically, the depleted Irish team still fought back after falling into 3-0 arrears but could salvage no more than a goal from Daniel Clarke in the closing quarter.

So, in tomorrow's decider, New Zealand tackle Canada, who gained a remarkable 6-5 victory over Poland in the first semi final. And, in the play off for third place, the flamboyant Poles will take on an Irish squad now reduced to 12 players because of injury.

"Running out of troops doesn't help," said assistant coach John Clarke. With number one goal keeper Ivan Bateman sustaining a crack on the knee in training, he joined the skipper Alan Dowd and young utility attacker Chris Jackson on the casualty list, which also includes left winger David McAnulty.

However, while there was disappointment in the Irish camp that their resources were exhausted and that an 11 match unbeaten run had been broken they accomplished what they set out to achieve - qualification for the second stage of the World Cup in Kuala Lumpur. "Anything else was going to be a bonus" said IHU president, Maritis Gallagher. "The lads have much to be proud of."

The Kiwis had a particularly adept stopper in Brett Leaver who took the punch out of the Irish attack from the start. Indeed, in spite of strong probing by Neil Cooke and hustling by Julian Stevenson, Ireland could not get in a shot at goal as New Zealand absorbed the pressure.

Then, following one of the Kiwis' menacing breaks, a free across the circle by Dion Gosling found an opening for Darren Smith to smack his side into the lead in the 22nd minute and there was no addition to the score by the interval.

There were hopes that Ireland might rouse themselves to a second half upsurge which had been a feature of earlier matches. Instead, however, New Zealand struck decisively. Twice, Peter Darley blocked their raiders but Leaver slotted home a short corner in the 45th minute and Smith darted clear to put away the third goal from an acute angle three minutes later.

While Ireland persisted admirably in seeking a breakthrough, the only reward came 15 minutes from the end when Clarke swept a loose ball into the net after Scott Anderson had kept out a set piece shot from Robbie Taylor. Anderson then brought off a valuable save from McAnulty who, despite his crocked ankle, unsparingly managed to connect with a cross from Stevenson. Galahad Goulet, too, tried earnestly to rescue Ireland's cause but to no avail against the clinical stoppers. Again, though, Greg Sterritt played especially effectively in the Irish defence.

Canada, with a corps of deeply - mature players - including Bubli Chohan with 276 caps and their captain of Irish grand parentage Patrick Burrows approaching the 200 cap mark - looked to be in trouble at various stages in their free scoring semi final. It was 3-3 at the interval but the quicker moving Poles seemed to have seized the initiative when they burst into a 5-4 lead. The Canadians rallied, however, to make it 5-5, and Robert Short sank the winner two minutes from the end.

The battle for the fifth and final berth in Kuala Lumpur will involve Italy and Switzerland. A last minute goal by Gian Luca Cirilli gave the Italians a 2-1 win over Wales. The Swiss beat Kenya 3-1.