Beef Heads John Smith's Grand National Weights Ten-time Grade One winner Beef Or Salmon heads the weights for the 2008 John Smith's Grand National on a mark of 11st 12lb. He is one of a record 105 horses in the handicap (ie weighted down to and including the minimum 10 stone) for jump racing's most famous prize, which will be worth a record £800,000 when run on Saturday, April 5, when - with 149 horses qualified - a maximum field of 40 looks assured.British Horseracing Authority Head of Handicapping Phil Smith has burned the midnight oil over the past week framing the John Smith's Grand National weights and his findings were unveiled today at a lunch in London attended by most of jump racing's biggest names.There were 87 horses in the handicap when last year's weights were announced and the previous record was 92 in 2005. Following Beef Or Salmon on 11st 10lb at the top of the handicap are Celestial Gold, winner of the 2006 totesport Bowl at Aintree, and the Nicky Richards-trained Turpin Green.Champion trainer Paul Nicholls has yet to win the John Smith's Grand National but is responsible for eight entries including the antepost favourite Mr Pointment, who has been allotted a mark of 11st 8lb.Meanwhile, the sport's biggest owner J P McManus, his trainer Jonjo O'Neill and 12-time champion jockey Tony McCoy also look set to bid for a first win in the famous contest with Butler's Cabin (11st), winner of the Irish Grand National last season.There are a record-equalling 38 Irish-trained entries of which Snowy Morning (10st 12lb), trained like the 2005 winner Hedgehunter (11st 9lb) in Co Carlow by Willie Mullins, is most prominent in the betting. Hedgehunter's weight compares with the 11st 1lb he carried to victory three years agoIrish-trained horses have won six of the last nine John Smith's Grand Nationals and other notable entries include Royal County Star (10st 7lb) and Newbay Prop (10st 1lb), who hail from Tony Martin's stable, as well as 2006 Irish Grand National winner Point Barrow (10st 10lb), who fell at the first when 8/1 co-favourite in last year's race.Although the 2007 winner Silver Birch will miss the race due to an injury, last year's form is well represented by the second McKelvey (10st 11lb), third Slim Pickings (11st) and fourth Philson Run (10st 5lb). They respectively carried 10st 4lb, 10st 8lb and 10st 5lb last year.Other notable entries include Simon (11st 4lb), owned and bred by Mercy Rimell, whose late husband Fred trained four Grand National winners, Bewleys Berry (10st 11lb), who has been targetted at Aintree all season by his Co Durham trainer Howard Johnson, the John Quinn-trained Character Building (10st 5lb) and Cloudy Lane (10st 8lb), trained by Donald McCain junior - whose father Ginger famously saddled four winners of the great race including the legendary Red Rum (1973, 1974 and 1977). The novice Joe Lively has been allotted 11st 4lb.Julian Thick, Aintree's Managing Director, commented: "The quality of this year's John Smith Grand National is shown by the fact that a record 105 of the 149 qualified entries are in the handicap. We wish the best of luck to connections of all the contenders and the countdown to Saturday, April 5, is now well and truly underway."