The ultimate match has been set for tomorrow's quarter-finals of the Brut Gold Cup.

And while it may not exactly resemble the showdown at the OK Corral this one promises to be a battle to make even the most hardened gunslingers' blood boil.

There will be no Wyatt Earp or the gun-toting genius of Doc Holliday.

Instead they are replaced by the imposing figures of Russell Coutts and Paul Cayard, two of the world's best match racers in a rematch of the America's Cup final, with the expanse of Hamilton Harbour as the battleground.

The earlier meeting off the coast of San Diego witnessed Coutts and the Team New Zealand syndicate get the better of Cayard, who was helmsman for American outfit Team Dennis Conner.

To this end, tomorrow's fixture is being dubbed by some as "America's Cup East'' without the politics.

"It's the match-up of the century,'' exclaimed Scott McCloud one of the event's chief organisers. "Coutts against Cayard, what more can you ask for, it's a good match-up. Cayard looks hungry and Coutts has the eye of the tiger as well.

"It's great for the event and Bermuda and we're happy and couldn't be more pleased with how things have gone so far.'' Each was successful in shooting down first round opposition yesterday morning.

American Cayard, although not near his best, slayed German qualifier Markus Wieser 3-0 in their best-of-five series, while Coutts of New Zealand recovered from an initial loss to record three straight wins for a 3-1 triumph over Britain's Stuart Childerley.

Overcast conditions and shifting 15-20 knot breezes made for great excitement in the water-filled ampitheatre that is Hamilton Harbour, but rather than succumb to the conditions Cayard and Coutts thrived, producing performances that had spectators clearly on edge.

Childerley promised only to deceive when he defeated Coutts in the day's first flight -- a race Coutts failed to finish -- but was then comprehensively beaten as the Kiwi recorded victories by one minute, 12 seconds, 28 seconds and 14 seconds.

Meanwhile, Cayard did just enough on each occasion as he was never threatened by the higher ranked, but less experienced Wieser. His victories came by totals of 18, 25 and 27 seconds.

Still, the US-born yachtsman was not ready to rest on his laurels, suggesting that much work was still needed.

"I think I need to keep improving as the week goes on, these unseeded guys are good, but Russell is a much tougher proposition,'' said Cayard.

"I was happy to go 3-0, but by Friday we must improve and be sharper. I have to eliminate mistakes, because against Coutts it'll be a case of who makes the fewer ones that will win.'' While the aforementioned pair may have been the focus, they were not the only ones to sparkle on this day.

It could be argued that Briton Chris Law produced a more consistent, flawless effort than either as he dusted the challenge perpetrated by Frenchman Bertrand Pace, totally disregarding his status as world champion of match racing.

Law was impeccable in sweeping to a 3-0 series win to set up a contest with Dutchman Roy Heiner a 3-1 victor over Canada's Ross MacDonald.

Attention has been placed on Heiner due to the existing possibility of his snatching a record $250,000 if he can win the regatta, which would be his third during the five event Brut by Faberge Series, having already won the Brut Cups of San Francisco and New York.

Heiner, though, was careful not to look too far ahead and instead will take each match as it is presented.

"Today was the biggest (hurdle). We hate the first one,'' said Heiner, who received his baptism in the realm of world class match racing here in Bermuda back in 1992. "The unseeded skippers are always tough as they have had a chance to sail more with the boats. We were a bit rusty as I haven't been in an IOD for a year.

"It's always good to win the first one and take the load off, but there are still three more hurdles to go. Today we were not very happy with our boat speed, so we'll be talking a lot with those who have sailed the boats to see what we can do to improve that.'' The afternoon featured just three flights taking place and will have the remainder completed this morning (9.30 a.m. approximate start).

Featured among the group was Bermudian Blythe Walker, making a bid for the quarter-finals. Down 2-1 against number three seed Ed Baird of Florida, he will need to win two straight to avoid elimination.

FLASHBACK -- Russell Coutts, above photo, right, is sprayed with champagne after capturing the America's Cup last May while Paul Cayard, below, is shown at the helm of Dennis Conner's yacht two days earlier during the Cup's final round.