signed in Bermuda after the Commonwealth Games Federation Congress on November 2 and 3, at the Elbow Beach Hotel.

And there is a behind-the-scenes effort to make the Island the permanent home of that contract, allowing officials to avail themselves of tax advantages.

Local chartered accountants involved in the visit believe the successful applicant for the Games may wish to consider actually setting up a Bermuda company.

Next week Tuesday, a British Airways flight, which is bound daily for New York from Manchester, England, will be diverted to Bermuda.

On board will be a delegation from the City of Manchester, ready to lobby the Federation during the week and make a formal bid to host the Games.

All told, more than 100 people connected with the Congress could arrive, including a score of people for the Manchester bid and representatives possibly from any number of more than 30 other Commonwealth countries.

Elbow Beach Hotel general manager, Mr. Michael Poynter, remarked yesterday: "Our hotel will be full for this event. It is good business for the hotel and good business for Bermuda.'' The Federation will meet at the hotel to make a final decision on the venue for the first Games of the new millennium. Manchester City, which won the nomination to be the English candidate after intense competition from London and Sheffield, believe they have an inside track for a winning bid.

The local authority, Manchester City Council, is being advised through accountants, KPMG Peat Marwick, in both Manchester and London.

The English CAs are advising that after the legal contract to host the Games is signed in Bermuda, it would be preferable, for taxation reasons, to leave the contract with a Bermuda lawyer, who would certify a number of copies, and hold the original on behalf of the parties to the contract.

KPMG Peat Marwick Bermuda accountants, Butterfield & Steinhoff, will be involved in organisational and technical arrangements for the group, including a KPMG partners luncheon.

Partner Mr. Greg Haycock, when asked about the contract proposal, said: "I am interested in that proposal, because I think it might be worth them considering setting up a Bermuda company for any international promotion of the Games.

"Obviously, we are happy to provide the physical and administrative support that they need.'' Leading the delegation are Sir Bob Scott, the Manchester 2002 Bid Committee chairman and Manchester City Council leader Mr. Graham Stringer.

Also flying in from Manchester are a Minister from the Department of National Heritage and the Chief Executive of the Sports Council, who are leading a delegation of numerous civil servants.

Mr. Fred Marks, KPMG Manchester partner, has confidently advised the local office that "Manchester is almost certain to be confirmed as the host city for those games . . .'' Mr. Marks added: "The Local Authority, Manchester City Council, is underwriting all the financial aspects of the bid and will ultimately be responsible for organising the Games.'' Manchester is believed to be the sole city bidding to host the games.

Managing director of British Airways regional, Mr. George Cooper, will fly the Boeing 767 that jets the delegation here.

Also coming are world-famous athletes Mr. Adrian Moorhouse, Olympic swimming champion, Mr. Geoff Thomson, karate champion and Ms Paula Thomas, captain of the British Commonwealth women's Team.