Beef Or Salmon - new favourite (Getty Images).

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Beef Or Salmon is the new favourite with the sponsors for Friday totesport Gold Cup at Cheltenham following news that Kingscliff and Rule Supreme will miss the race.

Robert Alner's eight-year-old was ruled out on Tuesday afternoon after working poorly, and connections are now aiming him towards the Punchestown Festival in April.

With three-times winner Best Mate already out it leaves Irish raider Beef Or Salmon to head up the market now.

Spokesman Damian Walker said: "Even before the Kingscliff news today this Festival has had an unprecedented number of big-race withdrawals.

"Ante-post punters have taken some serious knocks in the past two weeks giving bookmakers the edge before a race has been run."

Hills meanwhile have taken a different view after Kingscliff's defection, and make Beef Or Salmon, Strong Flow and Celestial Gold the 4-1 co-favourites.

"It has been a bloodbath for punters and the meeting hasn't even started," said PR director David Hood.

"Never in history have so many favourites failed to make the starters line-up, punter will be at least a £1million down before they even start."

totesport bet: 7-2 (from 4) Beef Or Salmon, 4 (from 9-2) Strong Flow, 5 (from 11-2) Celestial Gold, 5 (from 11-2) Kicking King, 8 (from 9) Grey Abbey, 9 (from 11) Sir Rembrandt, (from 11) Farmer Jack, 12 (from 14) Pizarro, 18 Therealbandit, 28 Tiutchev, 33 Royal Auclair, 40 Ballycassidy, Irish Hussar, Royal Auclair, Take The Stand, 50 Truckers Tavern, 150 Venn Ottery, 500 Astonville, Present Bleu, Turnium.

William Hill bet: 4-1 Beef or Salmon, Strong Flow, Celestial Gold, 5-1 Kicking King, 13-2 Grey Abbey, 9-1 Farmer Jack, 12-1 Pizarro, 14-1 Sir Rembrandt, 22-1 Therealbandit, 50-1 bar.