By Bryn Palmer

Toulouse's Trevor Brennan will provide Irish interest in the final

One thing is certain. For the first time since 1997, there will be a French winner of the Heineken Cup.

A competition that has been almost the exclusive preserve of England's finest - Ulster's 1999 triumph notwithstanding - for the past five years now has a distinctly Gallic flavour.

With Toulouse and Perpignan meeting in Dublin on 24 May, it is the first time in the tournament's eight-year history that two clubs from the same country will contest the final.

After an underwhelming Six Nations campaign in which last year's Grand Slam winners failed their big tests in England and Ireland, it is a shot in the arm for French rugby.

Ominously for England's traditional powers, the signs are that the club game across the Channel will remain in the ascendancy in the immediate future.

Toulouse, winners of the inaugural competition in 1995/1996, have belatedly emerged from several years of under-achievement in Europe.

PREVIOUS WINNERS 1996: Toulouse 1997: Brive 1998: Bath 1999: Ulster 2000: Northampton 2001: Leicester 2002: Leicester

With a core of experienced operators up front and a glittering array of backline talent, it was only a matter of time before they got their act together again.

But French champions Biarritz were also impressive in patches this season, and will remain a force next year.

Stade Francais did not even make it into this season's competition, but should be in the next one alongside Agen - banned this year for throwing a game in Ebbw Vale.

With the support of big companies, local councils and a strong fan base, French clubs are well placed to build on their current strength.

Unlike the cream of England's crop, they are not restricted by a salary cap.

With many international players contemplating only a six-month season once the World Cup is over, money will talk even louder than usual in the summer market-place.

French clubs are already in pole position to recruit the top southern hemisphere talent that traditionally ventures north after a World Cup.

Leicester's reign ended after defeat to Munster

More worryingly perhaps, some leading English players could be taking the Eurostar route if their clubs decide that paying top wages for players who will miss a large chunk of the season is not cost-effective in financially-trying times.

Heineken Cup finalists Perpignan are leading the way with a planned triple raid for Australia's Daniel Herbert, All Black Scott Robertson and England wing Dan Luger.

Meanwhile, Gloucester, who have just won the Powergen Cup and finished top of the Zurich Premiership, are battling to retain the services of some of their prime assets.

Tigers part company with Kafer

Leicester too, contemplating a rebuilding process, must weigh up the financial dilemma of a large World Cup contingent against the need for major reinforcements.

Elsewhere, the example of Scotland's 'super' districts suggests the new Welsh provincial sides will take a couple of years to translate potential into results.

And Ireland's best chance of providing a second winner of the tournament may well have passed in Dublin on Sunday.

Irish interest

Leinster, although still a force to be reckoned with, blew a golden opportunity to reach this year's final.

And Munster, despite another valiant campaign, seem destined to remain the perennial bridesmaids.

But there will be some Irish interest on 24 May.

Former Ireland flanker Trevor Brennan left Leinster last summer for a new life in Toulouse, and the 29-year-old can now contemplate a day of days back in his native Dublin.

Perpignan's Phil Murphy - a Canadian whose parents emigrated from Dublin - will be back in the Fair City 10 years after playing for Ireland schools against Australia at Lansdowne.

It may not be much by way of attracting neutral spectators.

But for British and Irish rugby followers, drowning sorrows on the sponsor's brew may remain the last act of a Heineken campaign for some time to come.