Finesse in bridge is widely resorted to but is equally misplaced in situations where other alternatives are left unexplored. Suffice it to say that the 'above average' player resorts to it as a last measure, having tapped all other possibilities.
In taking a finesse the opponents' strength and length in the suit need to be affirmed through bidding and discovery play so that the odds in taking the finesse as a last desperate measure are swayed in favour of it.
The fascination of bridge play is endless. Sometimes it becomes too mind-boggling when the declarer is left with a wide variation of finesse play in as many as three suits in which to take them but with limited entries in the dummy, leaving the declarer a difficult choice of choosing the best alternative and the winning line as in the following deal in a national championship where south wound up in 6NT, with west leading the 9 of spades.
South's hand was a nest of finesses and when the dummy came down, south could count 5 spades tricks, 3 aces, and three suits lying open for development through finesse. Of course, dummy had only 2 spade entries that could given South the stepping stone towards taking the finesse in the right order for making 6NT.
Winning the spade in dummy, the vital question that needs to be tackled by the declarer is which finesse to take first, and why. While it is true that there is no element of certainty in the lie of the cards, the declarer needs to make his choice in order of that priority which can give him the maximum odds in favour of his making of the contract of 6NT.
Put yourself in the declarer's seat and pose the same question to yourself. How do you plan the order of priority finesse. As already stated while there is no foolproof play available for a 100 percent result, declarer's chances can be enhanced if he tackles the issue in a logical manner. Let us say, we try the club finesse first and it succeeds.
Then with the second entry in dummy via the spades, you have first to make 3 discards from hand on the spade winners either abandoning the heart suit altogether, or the diamond suit, or even a club discard, a diamond discard and a heart discard keeping all options open.
Next, what do you try? Repeat of second winning club finesse will give you 4 club tricks if king of clubs falls under the ace with club breaking 3-3 and, of course, the luxury of giving up either a heart or diamond winner. But if in your discard, club has been thrown, clubs will yield only 3 tricks which added to 4 spades, two red aces and say queen of a red suit allowed to win making a total of 11 tricks only.
The same would be true if you tackle the diamonds first. With 2 diamond tricks assured, even if you give up a club trick and then with worst adverse distribution, try for a club break, failing which a successful heart finesse can see you home, with 3 club tricks, 5 spade tricks, 2 diamond tricks and 2 heart tricks.
But by far the best alternative would be to tackle hearts first. For, if you get the heart finesse right, you can get, 3 heart tricks on a repeat finesse, 3 diamonds, one club and 5 spades making a total of 12 tricks.
Now suppose the heart finesse loses and west leads a second spade, then, what is the next best alternative? The law of probability and common sense diction say that it would be wiser to throw the diamonds on the spade and rely on east holding doubleton king of club. Of course if west had originally ducked the JH, holding KH, then if the king of clubs is a doubleton, you would naturally fail but fall to a brilliant defence for which west is entitled to congratulations.
But coming to the crux of the problem, let us suppose you had in the first instance started with the club finesse, which let's say loses. Then you have a remote chance of east holding doubleton king of diamonds. Let us also take up the possibility of the club finesse, winning in the first instance.
Even then you are hardly well placed. But here, too, barring the KC being on the wrong side and having been ducked, you can knock KD out which will give you 3 diamond tricks with the dummy entered with spade for repeat club finesse giving you at least 3 club tricks along with 5 spades and ace of hearts for 12 tricks.
By far the worst scenario would be to go for the diamond finesse in the first place, for even if that wins you are still in the shadows with little hope of light. So when it comes to the 'do or die' finesse in bridge, keep your priorities right.

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North       West
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AKQJ10        73
32           AQJ
83         AQJ10
6432        AQJ7
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