THIS manual debunks the question of bridge systems and gives the information every good player is seeking-the system and tactics which the majority of ranking tournament players really use. This is made possible only by the introduction of a revolutionary method of hand valuation-valuing hands as experts have always valued them-by counting the losing tricks. Infinitely more simple and more accurate, this count should banish former valuation methods which are tedious, complicated, inflexible, and, for Contract Bridge, unsound, because such valuations do not identify the bids which experts really make with various types of hands. THIS manual debunks the question of bridge systems and gives the information every good player is seeking-the system and tactics which the majority of ranking tournament players really use. This is made possible only by the introduction of a revolutionary method of hand valuation-valuing hands as experts have always valued them-by counting the losing tricks. Infinitely more simple and more accurate, this count should banish former valuation methods which are tedious, complicated, inflexible, and, for Contract Bridge, unsound, because such valuations do not identify the bids which experts really make with various types of hands.