ENTRIES OUT FOR CHELTENHAM`S GOLD CUP A total of 49 entries were revealed this morning for the Cheltenham Gold Cup in March. This figure is a record and surpasses the previous best of 46 entries in both 1999 and 1994.Best Mate is also bidding to become the first horse since Desert Orchid in the 1988/89 campaign to win the King George VI Chase and Tote Cheltenham Gold Cup in the same season. For the first time, this year`s Gold Cup has a supplementary entry stage five days before the race when horses can be added to the field at a cost of Stg#17,500, five per cent of the record #350,000 total prize fund. Among those looking to wrestle chasing`s top honour from ante-post favourite Best Mate is Beef Or Salmon, runaway winner of Leopardstown`s Grade 1 Ericsson Chase.He is one of nine Irish entries and others include last year`s runner-up Commanche Court, his stablemate Rince Ri, last week`s Tramore winner Sackville and the J P McManus-owned, Christy Roche-trained novice Le Coudray. Leading British-trained contenders include Marlborough, who finished runner-up to Best Mate in this season`s King George VI Chase, his stablemate Bacchanal, third in the Kempton race and last season`s Royal & SunAlliance Chase hero Hussard Collonges.Valley Henry, an easy winner of both his starts this season, Barton, who has been sidelined since winning the Martell Mildamy Novices` Chase at Aintree in April, Gingembre, the 2001 Scottish Grand National winner, and Chives, a recent runner-up in the Welsh National are also included.British champion trainer Martin Pipe has nine entered, including attheraces Gold Cup winner Bounce Back and the dual Thomas Pink Gold Cup winner Cyfor Malta.