Partick Thistle v Ayr United

AFTER 3150 minutes of football and still separated by a mere hairsbreadth, Ayr United and Partick Thistle today face a final sprint to a finish that means much more to both clubs than a mere jump above the relegation line.

Another 90 revolutions round the clock will not only decide who takes the drop to the second division but will have drastic financial implications for both clubs.

For Thistle, the hounds have already been at the door once this season and a repeat of the fans' massive fund-raising effort, which has so far saved them from dis-aster, may be required if they find themselves having to compensate for loss-leading home games against the likes of East Fife and Forfar next season.

For Ayr, a team back in the second division so soon after coming up as champions is not the kind of flagship chairman William Barr would choose for his planned new sports complex.

It could be argued that, for the sake of Scottish football, it would be better for Thistle to avoid the drop as, considering the backing available from Barr, Ayr are less likely to go into terminal decline as a result of demotion.

However, that argument will not wash with the Ayr faithful, or their players. In these post-Bosman days, those out of contract face an even more uncertain future and has particularly far-reaching implications for those who have rolled into Somerset Park, almost by the bus-load, to play in white and black this season.

Ayr have fielded 46 of them this season, from what seems like every corner of the globe, and it is unlikely that all those that remain will receive a welcome at the seaside resort next season, even if the club survive in the first division.

As central defender Derek Anderson pointed out: ''It's a shame one of us has to go down with Stirling, but it's our livelihood, as well as our pride, we are playing for.'' Demotion to the second division has already this week led to Stirling Albion's Kevin Drinkell joining a lengthy list of end-of-season managerial casualties as the heavily-in-debt Forthbank club cuts costs and prepares for a return to part-time football next season.

Neither Thistle's John McVeigh, nor Ayr's Gordon Dalziel will be immune to thoughts of ''what if.'' Indeed, a radio interview last weekend with Partick chairman Brown McMaster, who suggested that it was time to make improve-ments on the park now that their off-field problems had stab-alised, was interpreted as a hint that McVeigh's position was in jeopardy.

However, the Thistle head coach insisted yesterday: ''I have a very good relationship with the chairman and I have no fears about that. People have been making things out of nothing.''

Indeed, from the depths of despair following a disappointing home draw with Hamilton a fortnight ago, McVeigh had emerged with a new lease of enthusiasm, no doubt inspired by Saturday's amazing 3-0 thumping of champions Dundee at Dens Park.

''The mood this week has been brilliant,'' he said. ''Training has been upbeat all week, as you would expect after Saturday's result. It is a big, big game for both clubs and we will be well up for it. We will go out with all guns blazing.''

McVeigh would, of course, love a repeat of the scoreline on Ayr's last visit to Firhill. However, that 3-0 victory was sandwiched between two 2-2 draws, a repeat of which would be enough to save United, who lie two points ahead of their rivals.

''We know that we have got to win,'' said McVeigh. ''It is clear cut: we have got to go for it. Past results mean nothing. It is all down to the next 90 minutes.''

He rejected the idea that last week's result was simply down to Dundee relaxing having alreadywon the championship. ''We knew it was our last chance,'' said McVeigh, who not surprisingly was sticking to the same line-up for today's showdown.

''If we hadn't won, we would have been relegated. We did it with effort and no shortage of skill. It was the best performance I have seen from a team in the first division this season.

''If we repeat that performance, we will save ourselves from relegation I am sure.''

His attitude mirrored that of Anderson, who said: ''A draw would save us, but there is no way we can play for that.''

Thistle must start as favourites having taken 10 points, and recorded four clean sheets, from their last four games. However, last weekend's 3-1 home defeat by Falkirk belied the quality of Ayr's play.

Despite replacing their foreign legion with imports from closer to home, they have continued to play attractive football. They will be hoping the missing goals arrives in the nick of time.

Striker Mark Duthie, who left Livingstone when they looked safe for promotion, will be particularly anxious not to find himself back in the lower league. Team-mate Billy Findlay will be hoping not to have featured in two relegated teams this season, Ayr and Hibernian.

BOOKIES' VIEW: Partick Thistle - 11-10, Ayr United - 2-1, Draw - 5-2.