LAST year's winner Kicking King may be missing, but the 2006 Totesport Cheltenham Gold Cup promises to be as open as it has ever been with a record 64 entries revealed on Monday beating the previous highest total of 49 set in 2003.

There are many established stars entered, among them recent Lexus Chase winner Beef Or Salmon, Betfair Chase hero Kingscliff, 2005 Totesport

Cheltenham Gold Cup runner-up Take The Stand, 2004 Coral Welsh National winner Silver Birch and Monkerhostin, who came within a whisker of catching Kicking King in the Stan James King George VI Chase last month.

Last season's John Smith's Grand National hero Hedgehunter and Sir Rembrandt, who has made the Gold Cup frame for the past two seasons, are among others already proven at the highest level.

Comeback

Martin Pipe's five entries include Paddy Power Gold Cup winner Our Vic, 2004 Hennessy Cognac Gold Cup hero Celestial Gold, who is set to make his seasonal comeback in the Letheby & Christ-opher Chase at Cheltenham on January 28, Iznogoud, Rowland Meyrick Chase winner Therealbandit and Joacci, who looked a potential star when taking the Cheltenham Racing Handicap Chase on New Year's Day.

Edward Gillespie, Cheltenham's managing director, said: "While we are obviously sad that the last two winners will not be bidding to win the contest again in 2006, the race continues to be the one prize that every owner and trainer dreams of winning, as demonstrated by this year's record entry."

The £400,000 Gold Cup is always eagerly anticipated and this year is no exception, with the knowledge that a new name will be added to the race's prestigious roll of honour.

The untimely death of triple winner Best Mate and the season-ending tendon injury suffered by last year's victor Kicking King have robbed chasing's Blue Riband of its two most recent heroes, but a thrilling, top-class spectacle is once more assured on Friday, March 17.

The Irish captured the prize last year and the Emerald Isle has a nine-strong entry this time, headed by Beef Or Salmon who will be lining up for his fourth assault on the race.

Iris's Gift defeated the mighty Baracouda in the 2004 Ladbrokes World Hurdle at The Festival and the Jonjo O'Neill-trained grey has won three from five starts over fences and is a hugely exciting prospect.

Paul Nicholls saddled See More Business to victory in 1999 and this season's leading handler has the most entries of any trainer.

His six include Royal Auclair who was fourth in last year's renewal before finishing runner-up in the Grand National, 2004 Coral Welsh National winner Silver Birch and Heros Collonges.

The most intriguing of Nicholls' sextet is Hors La Loi III, who could attempt to emulate Dawn Run and become the second Champion Hurdle winner to add the Cheltenham Gold Cup.

The Gold Cup is one of the few races to have eluded champion trainer Pipe but the record-breaking handler has five possible candidates for glory.

Four French raiders could vie for the £400,000 prize but the only likely Gallic victor would be the Francois Doumen-trained L'Ami, who could emulate the trainer's 1994 winner The Fellow.

Ollie Magern looked a potential star when running away with the Charlie Hall Chase in October but he has since posted two below-par efforts in the Betfair Chase and the King George.

The eight-year-old's Naunton-based trainer, Nigel Twiston-Davies, has also entered 2004 Royal & Sun Alliance Novices' Hurdle winner Fundamentalist.