Barring late withdrawals, a record fleet will set sail from the mouth of Narragansett Bay early tomorrow afternoon in the 43rd edition of the Newport to Bermuda Race.

But there's mixed opinion over whether that will be the only record set in this year's biennial blue water classic.

Cool, breezy conditions are expected to greet the 184 skippers and their crew as they head out to the start line. Thereafter, forecasters are predicting generally light conditions for the 635-mile crossing.

And whether maxi yacht Boomerang, skippered by George Coumantaros, can threaten the record of 57 hours, 50 minutes and 31 seconds it set six years ago, could depend on just how much ground it can cover in the first 24 hours.

"The conditions for Friday are very good," said race spokesman Talbot Wilson yesterday. "Depending on what happens in those early stages, there's the possibility of a fast race. A new record doesn't appear out of the question."

Others, however, feel that Boomerang and its rival maxis such as Morning Glory, and Pyewacket, the 75-foot boat owned by Roy Disney and competing in its first Newport-Bermuda Race, might not set eyes on the St. David's finish line until some time Monday afternoon.

"What's concerning are the pressure gradients. They're very light," noted Royal Bermuda Yacht Club commodore Les Crane, whose club co-host the event with the Cruising Club of America. "We were thinking that we'd have a generally slow race, although there has been an improvement in the forecast over the last day.

"What we can expect is a pretty tight start with winds out of the north-east at around 16 knots. We haven't had a spinnaker start for many years, but that could be the case this year.

"But it will be a lot cooler than normal. The forecast is saying around 66F on land and it will be a lot colder out on the water.

"The forecast conditions for the crossing are better than they were yesterday. But my estimation is for the first boat to cross the line sometime late on Monday.

"However, we'll just have to wait and see."

With the event split into five divisions which in turn are separated into as many as a dozen classes - classifications were due to be confirmed last night - the race isn't just about line honours.

If the current entry of 184 boats remains, the previous entry record of 178 - set in both 1972 and 1982 - will be smashed, and nearly all of those in the fleet, including five Bermuda craft, will be chasing honours in their respective classes.

Final check-in began in Newport this week with normal attrition and some inspection failures reducing the fleet from the list of entry applicants which had settled at 196 boats by the May 15 deadline. But most of the withdrawals have now been confirmed. And the 184 remaining have been divided into five groups: 136 in the IMS Cruiser/Racer division, ten in the IMS Racing division, 26 in AMERICAP II Cruising Non-Spinnaker, two in AMERICAP II Classic Non-Spinnaker, and ten in AMERICAP II Double-handed spinnaker. Tomorrow afternoon the New York Yacht Club starting line committee will fire a five-minute gun and hoist the first class flag at 12.50 p.m. with the first boats scheduled to start five minutes later. Unless otherwise delayed by the race committee, the warning signal for each succeeding class will be made five minutes after the starting signal for the preceding class in order that there be ten minutes between each start.

This year sees two different Lighthouse Trophies being awarded for the first time, offering every IMS entry a shot at bringing home one of the two coveted awards.

Also up for grabs will be the original Gibb's Hill Lighthouse Trophy as well as the St. David's Lighthouse Trophy for the elapsed time winners in both the IMS Racing and Cruiser/Racer Divisions.

Thus, Coumantaros' Boomerang has the opportunity to complete a unique double.

Having won the St David's Lighthouse in 1996, setting a record along the way, the veteran skipper can now take home the `new' Gibb's Hill Lighthouse as well.

l More sailing on Page 18.