Axx AKxxx x AQxx
	KQx 9xx T9xx KJx

The opening lead is the J. We are better off in 4H, but we have 9 tricks after the spade lead. Should we take them? This is where setting a goal can help. In many cases, the form of scoring is critical. This time we are playing matchpoints. If this had been a team game, we should take our 9 tricks, willing to lose a couple IMPs, rather than risk our contract. At matchpoints, the decision is more complex. The likely spot at most tables will be 4H. There will be at least 10 tricks in hearts, 11 if trumps break. Taking 9 tricks in NT does not figure to be a good score. Thus it is worth risking our contract to take as many tricks as we can in NT. Now that we have a goal, it's time to implement a strategy. To set up extra tricks, we will need to give up a heart trick. RHO knows there is no future in spades, but LHO does not. Thanks to the spade overcall, LHO may be eager to return the suit when he gets in. Thus we should try to lose a trick to LHO, and do it soon, before the opponents can signal. Our best chance is to try a little deception. Win the first spade in dummy and play a low heart immediately. If RHO does not have the queen, he will probably play low and LHO will win the trick. With any luck, LHO will continue his partners suit, and with a 3-2 heart break we've turned a bottom into a top!

In practice, RHO took the HQ and the opponents ran their diamonds to defeat the contract. Our ruse did not work but the scoresheet showed that it was worth the effort; there was very little difference between 3NT down 1 and 3NT making just 3.

Here's another example, this time from a defensive perspective:

North	South
1(1)	1(2)
2	2
2	3NT
Pass

We are on lead with this hand: K9xx AQxx xx Txx.

Once again, it is time to assess our goal. At IMPs, our goal is to set the contract. At matchpoints, it is to achieve the best score possible. Is setting the contract realistic? The opponents have bid quite strongly, and with the majority of high cards to our left, a set is very unlikely. Partner has not overcalled, and will likely not be contributing much. Both our long suits are held by the opponents and we do not have easily establishable tricks. All factors point towards a passive defense; giving up as little as possible. A club or diamod is not likely to give declarer anything they are not entitled to, but will probably give up the small chance of setting the contract. Had this been a team game, a major suit lead is the most likely to result in a set, and would be more attractive at that form of scoring.

This is a difficult hand to lead from and while each suit has merit, our analysis proves successful this time. Declarer starts with 9 easy tricks. A major suit lead will give declarer 1 or 2 overtricks, while a minor suit lead forces declarer to do his own work.

Here's a look at an example of setting a goal during the bidding:

We pick up a very promising hand in 2nd position. --- AKQx AKQx Jxxxx.

On some hands; our goal is to make it difficult for the opponents to reach their best spot. On others, it's to get partner of to the killing lead. Here, our goal is to tell partner we have a very strong hand with short spades. The auction unfolds thusly:

LHO	Partner	RHO	You
Pass	Pass	1	Double
2	3	3	?

 xxx x Jxxxx AKxx

We were able to set a goal early in the bidding, we were able to accomplish the goal, and got partner's cooperation to boot. That formula will very often lead to success. +920 turned out to be a very good result.

Next time you have a choice of bids or plays, try setting a goal 1st, then take the action that has the best chance of achieving it.