Timeform hail champion Sakhee Sakhee is hailed as the top horse of last season in Racehorses of 2001, which is published on Saturday.Godolphin`s Prix de l`Arc de Triomphe winner is rated 136 by Halifax-based Timeform, who describe his Longchamp effort as 'a magnificent display by a well above-average Arc winner' and add 'it will take another exceptional horse to beat him over a mile and a quarter or a mile and a half, whatever the surface'.He is 2lb clear of stable-companion Fantastic Light, whose status as Emirates 'world champion' and Cartier 'horse of the year' cut little ice with the Halifax-based organisation, who claim they 'are no substitute for ratings, the only clear and precise definition of quality'.Rated alongside the Breeders` Cup Turf winner are American star Point Given and dual Derby winner Galileo, whose connections 'seemed somewhat constrained by the colt`s proven ability at a mile and a half and sought to create the impression that the horse would ultimately prove even better at shorter distances'.Timeform express doubts over whether Galileo`s stable-companion Johannesburg, the top-two-year-old of the season, will stay a mile and a quarter in the Kentucky Derby.But leading juvenile filly Queen`s Logic 'is a worthy favourite for the 1000 Guineas and, at this stage, looks very much the one to be on at Newmarket on May 5th'.Nearly 9,700 horses are dealt with individually in Racehorses, with many more covered in an extensive foreign section.