Скачать или смотреть Desperation Finesse -- to Play Bridge Like A Pro

Besides counting your winners in planning the play, you should also be aware of the number of tricks the opponents can cash off the top at any time. If this number is too high, you might be defeated before you can enjoy your winners.

If you have too many top losers, try to obtain an early discard — sometimes this requires that you try a desperation finesse.

Contract 4♠
♠ 2
♥ A 9 8
♦ A Q 8 5
♣ K Q J 6 5
♠ 7 5 ♠ K 8 6
♥ Q 10 7 2 ♥ K J 5
♦ K J 6 4 ♦ 10 9 7 3
♣ 9 8 4 ♣ A 7 3
♠ A Q J 10 9 4 3
♥ 6 4 3
♦ 2
♣ 10 2
Lead: ♥2

You count 6 trump winners and 2 aces. Given time it would be easy to establish two club tricks to make your contract; but the heart lead will knock out your ace, after which you are in jeopardy of losing two hearts, a spade and a club as soon as you surrender the lead.

The best play is to win the H A on the second round and lead a spade to the ace. The spade finesse should be rejected because, even if it works, you will not benefit unless East has precisely K-x. Next lead a diamond and finesse the queen — a 50-50 chance. If the finesse loses you will go down two instead of one, but when it wins you will make your contract.

Source: Important Suit Tactics by Richard Pavlicek http://www.rpbridge.net/4e00.htm