But the 163 yachts who made the final June 1 deadline represent the largest fleet since 1982, when 178 -- a record that still stands -- set sail on the biennial ocean crossing.

The preliminary list issued last month by the Cruising Club of America, which co-hosts the race with the Royal Bermuda Yacht club, totalled 188 boats and organisers were talking then of a possible record.

Still, even with 25 boats withdrawing, this year's race, which begins in Newport on June 19, has 15 more entries than the 148 who took part in 1996.

"A 10 to 20 boat increase bringing crews and attracting family or friends will have a substantial positive impact on Bermuda's economy,'' RBYC commodore Bruce Lines said recently.

Of the 163 boats, nine are in the racing division, 27 in the cruising division and a whopping 121 cruiser/racers will vie for the Lighthouse Trophy, which goes to the winner of the race on corrected time.

While the number of boats won't set a record, organisers are still talking about a record for fastest crossing. Two years ago, Boomerang set the mark with a time of 57 hours, 31 minutes and 50 seconds -- and became the first racer to win the Lighthouse Trophy wince IMS became the only race handicapping system in 1990.

" Boomerang is going to have to sail incredibly well to get the Lighthouse Trophy again,'' said race spokesman Talbot Wilson yesterday.

This year, three other new 70-foot maxis, Alexia, Morning Glory and Sayonara figure to challenge Boomerang 's record. Other racing yachts are Blue Yankee, Bright Star, Deep Powder, Idler and Rima .

Of those, the last two, a pair of 60-footers, are "real hot stuff,'' said Wilson. And Bright Star , sailed by Richard Breeden is coming off victory in Key West Race Week in January, a regatta attneded by many of the top boats in Newport-Bermuda.

Many observers, however, say the fastest boat of all is Sayonra , skippered by American Larry Ellison.