DECIDING to miss Cheltenham with What A Friend can pay a big dividend for Paul Nicholls at Aintree and he is the value call to beat Imperial Commander in the totesport Bowl.

While Nigel Twiston- Davies’ new star won the Gold Cup on merit, he must have had a very hard race and can be taken on.

Despite only having been seen twice this term, What A Friend has already had a splendid campaign.

Runner-up to Denman in the Hennessy, the seven-yearold was then sent across to Leopardstown for the Lexus Chase over Christmas.

Proving his aptitude on testing ground – having already won on good and good to firm – the Sir Alex Fergusonowned chaser stayed on with real purpose to defeat Money Trix by half a length.

Although this season’s Lexus was arguably the weakest renewal for many years, few could crib What A Friend’s jumping prowess that day.

Perhaps the biggest positive in taking on Imperial Commander with Nicholls’ representative, however, is the fact connections opted to swerve Cheltenham.

He will therefore arrive on Merseyside a seriously fresh horse, while the Gold Cup winner’s participation in the race was only firmed up earlier this week.

With many great horses having suffered an immediate setback following an arduous Festival in March, punters invariably expect the unexpected at Aintree.

And if Imperial Commander, whose style of running meshes beautifully with Cheltenham more than any other racecourse, is still feeling the pinch following his sevenlength defeat of Denman, What A Friend has the right credentials to manipulate the situation.

It is unlikely Big Buck’s will have suffered any Cheltenham aftershocks, such was his supreme dominance in the World Hurdle.

The seven-year-old returns to the track for the BGC Partners Liverpool Hurdle and is simply unopposable.

Nicholls’ superstar has won seven races on the spin – including this contest last year and two World Hurdles – and still seems to be improving.

He can be quite a character when the mood suits, but noone would dare suggest he is not one of the classiest animals in training.

Big Buck’s produced arguably a career-best display at Cheltenham last month and should have no problem franking the form with any of those behind him.

Singeur looked a nice horse last term and appears one of the more likely sorts for top honours at Leicester.

Robin Bastiman’s threeyear- old stands head and shoulders above his three rivals on the ratings and can hammer home his authority.

The colt’s Listed form behind Layla’s Hero last October reads particularly well ahead of the ladbrokes.com Conditions Stakes. He should be too good for the rest – even if not on top of his game on his return from a 166-day absence.