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Steve Matthews' Aqueduct selections for Tuesday, Jan. 1

Best bet: DIRECT ORDER (8)

Best value: MY ROXY GIRL (7)

FIRST: Sounds Delicious is speedy, drops and owns fast back figures; wire to wire with aggressive ride. Bobby's Song tallied fast late-pace figure when a determined winner in last at Parx; dangerous. Crimson Frost visually and numerically impressed when winning last; right in the thick of this.

SECOND: Tammany Giant returns to NY-bred ranks and owns best late kick in suspect field. Bourbon N Rye logged fast late-pace and final figures when second last time; regresses Tuesday? Tenency makes first start with maiden-claiming tag; don't ignore.

THIRD: Rose of Dublin took backward step in last after much-improved placing in prior; rebounds. Annette's Humor was a fast-figured, front-running third in last; logical, short-priced threat. Call It a Truce was just a neck behind a next-out winner last time; must consider.

FOURTH: Small Bear gets class relief after earning new pace top in Queens County Stakes last out; set for breakthrough. Holiday Bonus also exits Queens County and has delivered best efforts on dry ground; dangerous. Bronx Sandman ships in from Maryland after winning two in a row; very interesting.

FIFTH: Passporttovictory owns strong late kick and should be suited by 7-furlong trip. Miss Marion logged determined victory in first start on Big A loam; very playable. Cirque is speedy and fired half-mile bullet Dec. 20; worth long look.

SIXTH: Wisecrack made wide run when a change-of-pace fourth last out; set for best. Stone Breaker was a front-running second behind a repeat winner in debut; could easily take this. Dr. Lloyd debuts for Linda Rice; stay tuned to the tote.

SEVENTH: My Roxy Girl is riding a forward line on internal and final figures; call based on price potential. Fair Regis tallied solid late-pace figure when a hard-charging second last time; very dangerous. Baby Boss is fleet-footed and compiled five tight works for first start since September; right in the thick of this.

EIGHTH: Direct Order fired 5-furlong bullet since determined win last time; ready for prime time. Souper Jackpot exits fast-figured placing in Gulfstream Park stakes last out; could easily take interesting Jerome. Family Biz has hit the board in all four starts; price will be tempting.

NINTH: Dancetrack was a willing second in first start on Big A soil; more to give. Alright Alright is speedy, riding a two-race winning streak and hails from John Toscano stable; very dangerous. Samadi Sky could impact if pace meltdown ensues. Bitumen makes first start since claimed by the returning Bob Klesaris barn; don't ignore.

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