1. How many losers do you have?
   You’ve 6 losers: If you take your hand as base – you need to count 1 spade loser, 1 Diamond, 3 Hearts and 1 Club which equals 6 losers in total. If you take dummy’s hand as base you need to count 1 Diamond, 3 spades, 1 Heart and 1 Club.


2. What’s the plan to get rid of the losers?
   Play Diamonds in such a way as to avoid a Diamond loser; either drop the ♦Q or finesse it, ruff 2 Hearts in dummy and use either a finesse to get rid of the Club loser, or discard it on another promoted card. Your goal is to manage to lose just 1 Heart and 1 Spade.


3. How will you play the Diamond suit?
   ♦K first. If both opponents follow, then the ♦A will drop the ♦Q and if East will show out, as happens here, you can play a second Diamond and finesse to the ♦J. Finish pulling out the trumps with your ♦A. If East has ♦Q10x – then you can’t avoid losing a Diamond trick, which is why you need to start with the ♦K. You can avoid losing to ♦Q10x only if it’s in West.


4. Assuming you manage to pull out the trumps without losing a trick, what will you play next?
   Play the ♠10 and lose it to East’s ♠Q.


5. You can’t avoid having a loser in Hearts and Spades. How do you plan to get rid of you Club loser?
   Via a finesse. HOWEVER!! Not a Club finesse, but a ruffing finesse in Spade which is marked to succeed.


6. How will you play?
   Win ♠A. Play ♦K and when you see East discard, continue with a Diamond finesse to the ♦J and the ♦A. Play Spade and lose your ♠10 to East’s ♠Q. Win East’s Club return with your ♣A and lose a Heart. Win another Club with your ♣K, ruff a Heart and play the ♠8, ruffing finesse East’s marked ♠K. If East covers – Ruff in hand, then ruff your last Heart in dummy and discard your ♣J loser on your promoted ♠7.

Things to remember

1. Counting losers: Count losers from one hand, normally the long trump hand (but not always). If both hands have the same length, you need to use one hand as BASE (the long hand) and count from this hand. If you take your hand as base – count 1 Spade, 1 Diamond, 3 Hearts and 1 Club – 6 losers. If you take dummy as base – count 3 Spades, 1 Diamond, 1 Heart and 1 Club. Here it’s best to take your hand as base; plan to ruff 2 Hearts in dummy and promote your fourth Spade.
2. West’s double is a negative double, showing 8+ points (on 2 level overcall) and at least 4 cards in Heart (negative double on a 1 level overcall shows (6)7+ points).
3. Note that the jump to 4 ♦, especially when it comes after double or when both opponents gave a bid, must be weak. Mainly to disturb opponents but also to suggest a sacrifice in case opponents reach a making game. If North had a good hand with Diamond support, they could’ve bid 2♠, cue bid, which shows a limit or better hand (10+ points and fit).
4. Note that South’s first bid is a dilemma and different players would choose different bids here: Some will choose to double (not ideal with just xxx Hearts), others will choose 1NT (not ideal with short Spades and just 1 stopper), and some will choose 2♦ overcall (which is also not ideal as the Diamond suit is rather poor).
5. Note that the bidding and the ♠9 lead marked East with ♠KQJxx. So, after the ♠J lost to your ♠A and your ♠10 lost to the ♠Q (and the ♠9 is also out at trick 1) – There is only the ♠K remain over your ♠87, which make the Spade ruffing finesse a sure success.
6. Note that as cards lay – 4♥ makes here, losing just 2 Clubs and 1 Spade. Which means that 5♦ would have been a good sacrifice even if it goes 1 or 2 down. If this hand comes in a tourney, there would be many scores and results: Some E-W would play in Heart, some N-S in Diamonds and some N-S will not find the Diamond fit if South bids 1NT.