THE TWO most prestigious ties in the second round of the Irish Senior Cup tomorrow have all the value of semi finals.

The holders, Avoca, travel to Cork C of I, who only lost in the penultimate stage to Lisnagarvey last season, while Instonians are hosts to Pembroke Wanderers, a meeting of the all Ireland champions of the past two years.

Playing hockey like the Samoans play rugby, C of I are now the country's the most exhilarating team. Yet a shrewd and accomplished side like Avoca may well cut down their striking power through concentrated marking.

Cork's pivotal figure, Alastair Dunne, will be faced by his international team mate, Robbie Ryan, while the two tearaway front runners, Darren and Colin Hanna, will also find themselves closely guarded.

While the Hanna broihers can dart deeply into open spaces, so, equally can Galahad Goulet and Anton Scott find penetrative channels for Avoca. Despite the vast experience of Ger Burns, at the back for C of I and the diligence of Colin Hade for the Dubliners, this game should not be short of goals. As to who will score more, the issue is wide open, though 3-3 would be a logical outcome for those who might enjoy a replay.

Things will also be tight at the Olympia Leisure Centre in Belfast. With Paul Hollway back in the Instonians squad following a foot operation, they will be fielding virtually the same side against Pembroke as that which barely conceded victory to Avoca in last season's semi final at the same venue. Paddy Browne, Neil Cooke, Paul Cooke and Mark Irwin provide a range of abilities which will take an exceptional performance to subdue.

However, with Turlough O Siochain shaking off his hamstring injury, he can join Devin Donnelly, Paudie Carley and Andy Cooke in Pembroke's highly competitive midfield sector, which may keep the game evenly balanced, especially if Nigel Henderson can marshal his fellow defenders as effectively as he did in the elimination of Glenanne. A narrow win for Instonians, though, is the forecast.

Of the other top rated teams seeking places in the last 16 stage of the Nissan sponsored competition, Lisnagarvey will not be troubled by Aer Lingus at Blaris, while Annadale, also at home, will be too ambitious for Dublin University.

Three Rock Rovers can also be expected to have something to spare in their visit to Kilkenny, notably if Liam Canning makes the excursion.

Other Leinster sides who should figure in the third round are Railway Union and Corinthians, away to Ballinahinch and Portadown, respectively. Monkstown can also advance if not under rating Bandon at Rathdown, while YMCA could surprise themselves by ousting Newry at Ballinteer, even though Stephen Martin is especially well served by Errol Lutton and Ivan Steen.

If there are going to be any out of the way results, Cookstown could find the going tough at Carlow.

Raphoe should win in Limerick against Catholic Institute and Belvedere are pleased to be playing happy go lucky Naas at the Mardyke.