North-South vulnerable.  
South deals.
                              NORTH
                              S: A Q J            
                              H: Q 2       
                              D: A 8 2       
                              C: A 9 4 3 2 

                              SOUTH                         
                              S: 8 5 2
                              H: A K J 10 7 4 3
                              D: Void      
                              C: 10 7 5 
          The Bidding:
                  SOUTH    WEST    NORTH    EAST                  
                   3H      Pass     4NT     Pass
                   5D      Pass     6H      Pass
                   Pass    Pass
     This hand was played in a rubber bridge game and was brought
to my attention by a friend who wishes to remain anonymous.  The
opening lead is the four of diamonds.  Plan your play before
reading on.  
     You will always score seven heart tricks, the two minor suit
aces and the ace of spades for a total ten off the top.  If the
king of spades is with the left hand opponent you will be able to
take two spade finesses for the eleventh and twelfth tricks.  The
only other alternative is to try to establish the club suit for
two extra tricks.
     The spade finesse is a fifty per cent proposition.  However,
if it loses you have nothing to fall back on.  In order to
establish two long club tricks, the suit will have to divide
three-two.  This is a 67.8% occurance.  Not only is that a better
chance, if you find the suit dividing badly, you can always fall
back on the spade finesse.
     So, how should you go about setting up the clubs?  One
approach would be to win the ace of diamonds, pitching a club
from hand, and then concede a club immediately.  Your plan could
be to win any return (presumably by ruffing a diamond) and then
play a club to the ace and ruff a club high.  If you study the
possibilities, this approach only works when clubs are three-two. 
Additionally, if the second trick is won by West, a spade shift
will force you to make a decision on the spade finesse before you
know how clubs are divided.
     The best approach is to play the eight of diamonds at trick
one.  When East covers, pitch a small club.  This is an avoidance
play.  What you are avoiding is allowing West to gain the lead
and play a spade before you are ready.  East can not lead spades
profitably and so must lead something else.  Win any return. 
Play the ace of diamonds pitching a club and then play the ace of
clubs.  Now trump a club high.  Return to dummy with the queen of
hearts and ruff another club high.  If clubs have divided three-
two, draw trump and return to the dummy with the ace of spades to
play two long clubs pitching spades from your hand.  If clubs do
not behave, take the spade finesse and if it works, return to
hand with a heart and do it again.

     Here is the entire layout.
                              NORTH
                              S: A Q J            
                              H: Q 2       
                              D: A 8 2       
                              C: A 9 4 3 2 
            WEST                             EAST
            S: 9 7 4                         S: K 10 6 3     
            H: 9 8 6                         H: 5          
            D: K J 9 4 3                     D: Q 10 7 6 5        
            C: K 6                           C: Q J 8       
                              SOUTH                         
                              S: 8 5 2
                              H: A K J 10 7 4 3
                              D: Void      
                              C: 10 7 5
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