GOALS, rather than points, could decide the destination of the top-flight title tomorrow – 88 years after Town were involved in one of the tightest finishes ever.

While Manchester rivals City and United are scrapping it out this time around, the legendary Herbert Chapman’s Leeds Road side were a point behind Cardiff City going into the final games of 1923-24 (when it was two points for a win).

They had wasted a golden opportunity to seize the initiative when they went down 3-1 at Aston Villa, the former club of inspirational captain Clem Stephenson (Inset), in their game in hand the previous Wednesday.

In those days, goal average (those scored divided by those conceded) rather than goal difference was the key figure.

Cardiff’s was 1.794 as they prepared to travel to Birmingham City while Town’s was 1.727 ahead of the home game against Nottingham Forest.

Town were left to hope the Welsh side failed to beat Brum. If Cardiff took a point, Chapman’s side would require a three-goal winning margin against Forest to claim their first league championship.

Not surprisingly, Leeds Road was a tense place.

A crowd of 19,000 turned out to back Town, who took time to settle on a dry, dusty pitch but finally went ahead in the 32nd minute when Billy Smith set up George Cook for the opener.

At half-time, it was 1-0 to Town and goalless between Birmingham and Cardiff, who if the scores remained the same, would take the honours.

The Examiner reported of the second half: “It was played in a heavy downpour, and with the pitch shorn of grass, the players slid about and passes went awry.”

Down at St Andrews, there was drama as Cardiff’s Len Davies missed a penalty, and the pendulum swung further Town’s way when former Rotherham forward Cook grabbed his second of the game from another Smith delivery.

Chapman’s side still required a further goal, and it came courtesy of George ‘Bomber’ Brown, the former coal miner who had turned professional three years earlier when having gone on strike from his pit, he asked Chapman for a trial in a bid to supplement his income.

Town had become the first cub to win the league title on goal average (by two hundredths) and went on to seal a first-ever hat trick of consecutive titles.

There have been only four other occasions on which the top-flight title race has come down to goals (difference replaced average for the 1976-77 season).

l1950: Portsmouth edge Wolves by 1.947 to 1.551.

l1953: Arsenal pip Preston by 1.516 to 1.417.

l 1965: Manchester United (2.282) take it ahead of Leeds (1.596).

l 1989: Arsenal beat title rivals Liverpool 2-0 at Anfield in the final game to earn the championship on goals scored (the sides had the same goal difference).