WHEN Phil Waugh faces David Croft for the last time tomorrow night, he will do what anyone else would to a close mate playing his farewell match - beat the living daylights out of him.

That's not to say the Waratahs captain will go in with fists flying against his Queensland Reds counterpart. But Waugh does admit that he approaches his head-to-heads with Croft with the mindset of a boxer. And, given the significance of tomorrow's game for NSW's chances of securing a finals place, it's seconds out again.

"It is a bit like a boxing match," Waugh says. "There are points either way, and hopefully you win the points decision at the end of the 80 [minutes]."

It has been two years since the pair last played against each other, as Waugh missed last year's derby due to an ankle injury. But the memories of their 2006 tussle at Suncorp Stadium in Brisbane, when the Reds lost 16-12, are fresh.

In boxing parlance, while the Waratahs walked away with the honours, Waugh and Croft's contest was a split decision. It was wholly entertaining, though; the hits kept coming and they scavenged for the ball all night like rabid dogs for scraps. The duel was so ferocious that referee Matt Goddard (the referee for tomorrow night's game at Suncorp Stadium) had to stop play to warn them to calm down - and even then he was met with both players grinning at each other. "Look, we're both happy," Croft told Goddard.

At full-time, the bloodied and muddied pair embraced before comparing the wounds they had inflicted on each other - as if a final count would in some perverse way settle the score that no one else could.

The verdict is still open. And it won't surprise anyone if tomorrow's rematch is just as tight.

The history of their clashes is long and hard. Waugh, 28, seven months younger than Croft, said the closeness of their battles was due to their similar playing styles, competitiveness and physiques. Waugh concedes 10 centimetres to the 185cm Croft, but both weigh 100 kilograms.

"It has always been enjoyable against 'Crofty'," Waugh said. "He has been one of the great players for Queensland. In terms of typifying Queensland passion, he is one of the guys who stand out. It has always been hard.

"It is probably the nature of the personalities and the competitiveness of both of us. We have played against each other since 1997, so it has been on and off all the way through. I have also played with him at under-21s level.

"It has always been [a physical clash]. But it certainly hasn't ever drifted away from the field. It has always been a tough and aggressive battle on the field. Then as soon as the game finishes, we get on very well."

Waugh is aware there will be extra spice behind tomorrow's game, as it marks Croft's retirement.

"It is going to be big clash," he said. "He has played over a hundred games for Queensland and this is his last.

"He will be very passionate about playing his last game, and particularly playing his last game against NSW."

Waugh has nothing special in store for Croft other than a mighty contest to remember him by, and possibly a "shiner" to boot. "I am sure he gets them every week," Waugh said. "I don't think this week is going to be any different."

Yet come full-time, Waugh will be one of the first to congratulate Croft on a career well played - not only as a long-time rival No.7 but as a lifelong mate.