Kin Hubbard, a cartoonist and humorist who died in 1930, said, "All the world loves a good loser."

A declarer dislikes losers. When he has too many, he should work out ways to reduce the number. Often that involves ruffing in the shorter trump hand or discarding on side-suit winners. But sometimes an unusual approach is required.

In today's deal, South is in four spades. West leads the heart ace. How should declarer proceed?

South had an almost textbook weak-three opening: a respectable seven-card suit and 5 to 10 high-card points. North raised to four spades. (Yes, North ought to have bid three no-trump, which has nine top tricks via seven spades and two aces. But that would have ruined the story.)

South has four losers: two diamonds and two clubs. (It is highly unlikely that West has the king and queen of clubs.) South also has only nine winners: seven spades and two aces. Where will trick 10 come from?

If you have not seen this play theme before, it might take a while to spot. But if you have, you probably immediately said, "I know what to do."

Declarer must establish a heart trick. And while he does that, he discards minor-suit losers.

He ruffs the heart ace, draws trumps ending on the board, and runs the heart jack (unless East covers with the queen), discarding, say, a club. Now suppose West wins and shifts to a diamond. South wins with dummy's ace, runs the heart 10 (unless ...), and pitches a diamond. West wins and cashes a diamond, but South has the rest, his club loser disappearing on dummy's winning heart nine.

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