Best Bets

Arsenal and Rangers to win the Cup outright. Stake a #10 double at Coral prices (almost 6-4).

HOW about Ally McCoist to score first in a 3-1 victory for Rangers in today's cup final against Hearts? The combined first goalscorer and correct score double pays an enticing 60-1 with the Tote.

An article in the Racing Post on Wednesday suggested that ambitious bets like this play right into the bookmaker's wallet. What the layers fear most is trying to accurately price up events with few possible outcomes. McCoist scoring first in a 3-1 win is such a large price because there are dozens of other different possibilities.

Snooker and tennis were cited by the odds-compiler of bookmaker Stan James as sports where they had to be especially careful since there is no prospect of a drawn match. On these ''two-horse'' sports, occasionally punters get the chance to bet in an overbroke book, for example taking 4-5 the favourite with one firm and 13-8 the underdog with another.

All the prices in the charts opposite, except outright prices, are for 90 minutes play only. Rangers to win and Rangers to win the Cup are two different bets. The best price on Rangers to win the Cup is 4-7. The 90 minute prices in the chance of a draw.

It will not make a fortune but a bet on the two favourites, Rangers and Arsenal, both to win the Cup pays almost 6-4 with Coral (only just over evens with Ladbrokes).

The Australian fixed-odds coupon which appeared in betting shops this week is based on the matches on the summer football pools. Bets have to be placed by close of business on Fridays.

The general view is that Aussie form is more reliable than UK form though this is reflected in some short-priced favourites.

I can recommend a program for home computers. Bill Hunter of Forth Dimension Software will send a copy of his 1998 Australian program for only 10 first-class stamps. Last season the computer had a strike-rate of over 76% on its weekly choice of the 10 best homes.

Details: Bill Hunter, Forth Dimension, 28 Macbeth Road, Dunfermline, Fife KY11 4EG.

qAfter last weekend's title triumph Celtic were installed as 4-6 favourites to retain the Scottish Premier next season. This was swiftly changed to Rangers as the 4-7 first choice after the Wim away fiasco.