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Two Way Finesse - The opportunity to finesse either opponent for the missing card, usually a Queen.

  A J 3 2

A 2
 
? ? ?


  ? ? ?


  K 10 5

K 3
 

South is the declarer and can attempt to finesse either opponent - a two way finesse.  Assuming West has the SQ, South can play the SK, then lead a low Spade to dummy's SJ, take the SA and maybe even run a fourth Spade if opponents are 3 - 3 in Spades.

Conversely, South could take the SA, play a low to the S10, run the SK and if opponents are 3 - 3, play up to DA and cash the last Spade.  Prudent players use strategies as counting opponents points (bidding and play) to assess the best way to finesse.  Better yet, consider another tactic such as the Strip and Endplay

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