Both vulnerable. South deals.

Both vulnerable. South deals.
NORTH
x Q J 5
u Q J 2
v 8 7 2
w A K 8 3
WEST EAST
x 6 4 x A 7
u K 8 6 5 3 u 10 9 4
v J 10 4 3 v A 9 6 5
w 10 7 w Q J 9 2
SOUTH
x K 10 9 8 3 2
u A 7
v K Q
w 6 5 4
The bidding:
SOUTH WEST NORTH EAST
1x Pass 2w Pass
2x Pass 4x Pass
Pass Pass
Opening lead: Jack of v
Count your losers as well as your winners. You might find something that requires your urgent attention.
North did not want to make a forcing raise in spades with only three-card support. His choice of responses was either two no trump or two clubs, and he chose the latter. When South rebid spades, North raised to game.
West led the jack of diamonds, East won with the ace and shifted to the queen of clubs. Declarer won with the king in dummy and ran the queen of hearts. The finesse was lost and so was the contract. West returned a club and there was no way declarer could avoid losing a trick in each suit since that removed the table's only fast entry.
Had South paused to count losers before playing to the first trick, the winning line would have been easy to find. While a successful heart finesse might have saved a trick, it was unnecessary as long as declarer protected his entries. After winning the king of clubs at trick two, declarer should have continued with a heart to the ace and another heart. That loses to the king, but the queen of hearts is set up to take care of the club loser. When declarer wins the second club, he can discard his losing club on the high heart and go about his business of collecting 10 tricks.
XThis column is written by Tannah Hirsch and Omar Sharif. For information about Charles Goren's newsletter for bridge players, call (800) 788-1225 or write Goren Bridge Letter, P.O. Box 4410, Chicago, Ill. 60680.
& copy; 2005, Tribune Media Services
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