John Gaines, founder of the Breeders’ Cup, died this February. It is fitting, if ironic, that in the year of his death, that which he took away from New York has returned. The Breeders’ Cup was first run in 1984 at Hollywood Park, and it disrupted what had been a well-paced, autumnal procession of races from the end of Saratoga down to the fall season at Belmont. I say disrupted because it had been these races that typically decided the year-end championships. After Gaines dreamed up his traveling marquee day, it quickly became clear that these races, in which the best horses from all over the country run for stupendous purses, were going to clinch the championships. Belmont’s claim that the fall meet was the “Championship Meet” seemed make-believe.

In addition to purses bursting at the seams, many of the divisional championships, as well as Horse of the Year, are on the line at Belmont tomorrow.

In many of the categories, there is no clear divisional champ because horses keep turning in bum races or getting injured. “Flower Alley Gets in a Speed Duel With a Rabbit and Crumbles” is hardly how the headlines leading up to s 3-year-old of the year are supposed to read. And the injuries, oy: In the Sprint alone, three horses (Pomeroy, High Fly, and Roman Ruler) dropped out of the field, reducing it to 11 shortly before posts were drawn. Roses in May, Afleet Alex, Ghostzapper, Kitten’s Joy, Powerscourt – there is some serious horse missing from the competition.

The fillies are dominated by a small group of favorites, any one of which might win tomorrow and therefore earn the Eclipse award as juvenile filly of the year. Among the 2-year-old colts it’s hard to take the divisional championship away from First Samurai, but if Henny Hughes wins big, the picture blurs. The Filly & Mare turf race is a race for the Eclipse. A win by Leroi in the Mile puts him into a strong position for Turf Male of the year, but it would be hard for him to win it without a victory here. If Ashado wins the Distaff, she’s a cinch for older female. The award for 3-year-old filly is also on the line in that race. Rock Hard Ten, Saint Liam, and Borrego in the Classic are racing each other for the older horse divisional title, and a win by any of them gets it.

There’s a lot on the line tomorrow – every division could be won or lost over the course of four hours. Divisional titles are hugely important – many horses win races through the year, but there’s one 2005 champion from each division going to the breeding shed.

Also up for grabs is Horse of the Year. All signs point to the fact that a victory in the Classic will lead to a Horse of the Year, and it’d be hard to argue with Rock Hard Ten, should he win, but I think it would be wrong.

If Lost in the Fog wins the sprint, he will have overcome the last justifiable criticism people have of him, which is that he’s never beaten the winner of a Grade 1 race. People still harbor resentment about not sending him on the Derby trail, perhaps, but knowing that your horse is a sprinter is just good management.

Sprinters have not often been recognized since the award began. Tom Fool was a champion sprinter and Horse of the Year in 1953. Bold Ruler took both titles, sprinter in 1958 and HOY in 1957. Dr. Fager won older male, turf, sprinter, and horse of the year in 1968. Ack Ack was Sprinter and HOY in 1971. Forego took a slew of titles in 1974.

So of the few horses that won in the sprint category and won HOY, only Ack Ack and Tom Fool were simply sprinters; the rest of them won other titles, too.

When you’ve got Dr. Fager running circles around everything on the track, that’s one thing. When you have a horse that invigorates racing like Secretariat or Cigar did, that’s still another. But when you’ve got a year marked by attrition and injury, with one undefeated horse traveling the whole country, it’s time to think beyond the two turn races and give Horse the Year to Lost in the Fog. Assuming, of course, that he wins his race at Belmont tomorrow.

mwatman@nysun.com