Philharmonic or Tax Free? That's the question North Yorkshire punters may be asking themselves tomorrow as the two local sprinters cross swords at Newmarket.

Both horses come into the Rous Stakes in winning form, Richard Fahey's Philharmonic having scored at Beverley last week and the David Nicholls-trained Tax Free having won his last two starts at Leicester and Goodwood.

The pair are chasing Listed-race honours in tomorrow's £28,000 challenge and, although it can hardly be described as a two-horse race, marginal preference is for Philharmonic to have the edge over his fellow northern raider. Paul Hanagan has the mount.

Hanagan will also be aboard Cresta Gold in the Unicoin Homes Noel Murless Stakes, another Listed event, and Alan Bailey's much-improved filly has a rock-solid chance.

Since winning the Cumberland Plate at Carlisle in mid-summer, Cresta Gold has gone on to prove herself a decent filly and one who deserves this chance to prove herself outside of handicap company. She is awarded the nap vote.

Cape is an interesting runner in the European Breeders' Fund Fillies' Handicap over six furlongs.

Unraced last season, Cape has been nurtured through her first campaign with great skill by James Fanshawe, who has placed her to win her last two starts. A hat-trick could well be on the cards here for this potentially smart sprinter.

Two newcomers worthy of attention at HQ are the Sir Michael Stoute-trained Arabian Treasure (2.20) and Life (3.30), who is trained by Jeremy Noseda. Both are well-bred individuals and it would come as no surprise to see them make winning debuts.

At Ayr, Charlotte Vale may be up to winning the featured West Sound 25th Birthday Handicap, which has cut up to a disappointing five runners.

There are question marks about all five, including Charlotte Vale, who returns to action after a three-month break, but Micky Hammond has his horses in good form, and this mare may well have been rejuvenated by a quiet spell. She is certainly not without a fighting chance.

Middleham-based Hammond also has strong claims with George The Best in the West Sound Cash For Kids Handicap.

The five-year-old landed a gamble at Hamilton on Monday and, although burdened with a 6lb penalty here, half of that extra weight is offset by apprentice Greg Fairley's 3lb allowance.

Celtic Step, a winner last time out, looks a progressive juvenile and Mark Johnston's charge is fancied to follow up in the West FM Breakfast Show Nursery, while the mud-loving Quantica is fancied to resume winning ways for the in-form Nigel Tinkler in the West Sound Superscoreboard Handicap.

Tomorrow' selections

Newmarket

2.20 Arabian Treasure; 2.55 Cross The Line; 3.30 Life; 4.05 Cresta Gold (NAP); 4.40 Philharmonic; 5.15 Cape; 5.45 Hernando Royal.

Ayr

2.35 How's She Cuttin; 3.10 Doric Charm; 3.45 Celtic Step; 4.20 Charlotte Vale; 4.55 George The Best; 5.25 Quantica; 5.55 Petross.

Tomorrow's other meeting: Hereford (afternoon, National Hunt).