North Dealer	ª	A 8 5 2
	Neither Vulnerable	©	A Q 8 7 4
		¨	Q
		§	10 8 3
			N
ª	Q 9 6			ª	K J 4
©	10 6 5 3		W                          E	©	K J 2
¨	A K J			¨	10 9 8 6 2
§	J 4 2			§	9 6
			S
		ª	J 10 3
		©	9
		¨	7 5 4 3
		§	A K Q 7 5

                           

W	N	E	S
	1©	NO	2§
NO	2©	NO	2NT
NO	3§	NO	NO
NO

You get into a viable contract of 3§ and West leads ¨A followed by a trump can you now get home ?

Initially you have three Clubs and two Major suit Aces. If the clubs break 32 then you will get two more clubs so where will the other two tricks come from. If you take the Heart finesse a) this will only generate one extra trick and b) you could be creating a loser where there wasn’t one. OR  you could turn your attention to ruffing some diamonds in the short hand, a much better option particularly as this will generate two extra tricks.

Win the Club continuation in hand and take a Diamond ruff.  Play Ace and another Heart to get back to hand (with a ruff) and now take a final Diamond ruff with dummy’s last trump. Now ruff another Heart and draw trumps guaranteeing 9 tricks.