Beef or Salmon is one of the favourites for the race on 17 March

All the market leaders are included, headed by current ante-post favourites Beef or Salmon and Kingscliff.

Beef or Salmon was a winner last time out at Leopardstown but lost to Kingscliff in the Betfair Chase at Haydock in November.

Trainer Martin Pipe leads the entries with five - including Paddy Power Gold Cup winner Our Vic and 2004 Hennessy Gold Cup hero Celestial Gold.

Pipe has also entered Iznogoud, Rowland Meyrick Chase winner Therealbandit and Joacci, who impressed when winning the Cheltenham Racing Handicap Chase on New Year's Day.

A new name will appear on the Gold Cup this year with 2005 winner Kicking King ruled out through injury, while three-time victor Best Mate collapsed and died during a race at Exeter in November.

Edward Gillespie, Cheltenham's managing director, said: "While we are obviously sad that the last two Gold Cup winners will not be bidding to win the contest again in 2006, the race continues to be the one prize that every owner and trainer dreams of winning."

2005: Kicking King wins Gold Cup

Other major names entered are Take the Stand, who finished second to Kicking King in last year's Gold Cup, Coral Welsh National winner Silver Birch and Monkerhostin, who ran Kicking King close in the King George VI Chase on Boxing Day.

Fondmort, a winner last time out at Cheltenham on New Year's Day, Impek, trained by Best Mate's handler Henrietta Knight, last year's Grand National winner Hedgehunter and Sir Rembrandt, who has been placed in the race for the past two seasons, are all included.

The 2002 Smurfit Champion Hurdle winner Hors La Loi III, who is now 11, is one of several past Festival winners engaged.

Others include 2004 Ladbrokes World Hurdle winner Iris's Gift, One Knight, winner of the 2003 Royal & SunAlliance Chase, and Fundamentalist, who took the 2004 Royal & SunAlliance Novices' Hurdle.