So an elephant never

forgets. But is he

 really going to

 remember all this

 guff?

Counting winners and losers 

When dummy goes down, it is sometimes helpful to count your winners and losers, as you will see whether you have sufficient tricks for your contract at an early stage and can plan how to make up the deficit. A discrepancy in the count of winners and losers also requires resolution.

Note that we cannot count losers in a no-trump contract, since the distribution may be unknown, and note also that the arithmetic involved here is much easier in high-level game or slam contracts than it is in part-score contracts where there are too many intangibles.

Personally, I don't place too much emphasis on this approach at trick one. As the game progresses, it is undoubtedly important to know where you are in relation your contract, and to be able to run home if the situation is dodgy, or create some magic for that extra trick if you are one short. I don't have this compulsion to do it the moment dummy goes down but since many good players do, let's look at it.

The contract is 3NT and a spade is led. We can count three tricks in spades, two in hearts, three at least in diamonds and one in clubs. We have nine tricks altogether and a tenth provided the diamonds break 3:2.

We can take our nine tricks straightaway and the order in which we take them is immaterial. Even the worst possible lead, a club, is no problem.

It is most unusual that this count is so simple.

The contract is again 3NT and a spade is led. This time you can only count six certain winners, three in spades, two in hearts and one in clubs. Looking around for the remaining three tricks, it is pretty obvious that the diamond suit is a fruitful source. It is very important that you tackle the diamond suit first since taking your winners in any other suit will set up tricks for the defenders which they will cash when in with the ace of diamonds.

A club lead would be quite nasty for you here and you would need to hold up your ace. You then pray that the hand holding the ace of diamonds is not the one that is long in clubs.

The contract is four spades and the defenders play the ace, king and queen of hearts at once. You have ten winners--six spades, one diamond and three clubs. You have three losers--two hearts and one diamond. The arithmetic tallies 

The hand is no problem to play. You ruff the third heart (high if necessary), draw trumps and play your winners, leaving your diamond to the end.

The contract is four hearts and a small spade is led. You have seven winners (one spade, three diamonds and three clubs) and can clearly see that the remaining three will come from the trump suit. You have three losers---one spade and two hearts. Once again the arithmetic tallies.

 The play is no problem provided you play the trumps at once, forcing out the defender's ace and king of hearts. Only then can you afford to take your tricks in clubs and diamonds.

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