(ROD GALLEGOS is a senior presenter and commentator with Sky Racing and Sky Sports Radio.)

'Beauty is in the eye of the beholder' is a phrase that apparently can be traced back to Greek philosopher Plato. A modern-day paraphrasing of the quotation may well be: "The value of a horse is in the eye of the owner".

The latest Sydney racetrack star-in-the-making, Sincero, has been the target for seven-figure sums but the 10 owners steadfastly have held their ground.

What would you do in similar circumstances? The three-year-old Sincero only has had nine career starts for six wins - the latest four in succession - for a prize money tally of $160,000.

And his purchase price, in racing parlance, was a round of drinks - about $8,000.

A million-dollar plus offer for a relatively lightly raced horse, to most, would be extremely tempting. But, according to the owners, the brown gelding sports a "not for sale" sign.

No doubt their philosophy is that potential stars don't come around too often. Some owners may only get one chance and they are happy to roll the dice.

So, good luck to them.

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Another heart-warming story in racing centres on Karuta Queen and her knockabout trainer Neville Layt.

The red-rocket is a firm favourite for the Magic Millions at the Gold Coast on January 15 and a scorching Boxing Day barrier trial on her home track certainly didn't detract from her chances because she ran blistering time and defeated the opposition by 21 lengths at the end of 900 metres.

In a frank interview on Sky Sports Radio this week, Layt was asked to name the main Magic Millions danger to Karuta Queen. "The barrier draw," replied the laconic Layt. He added that he would be very happy with a barrier between one and five.

Possessed of speed to burn, Karuta Queen has a huge fan in veteran jockey Kevin Sweeney who rode her in the barrier trial: "She is like being on a motor bike; she just leans into the turns."

For good measure, Sweeney, who is vastly experienced, said Karuta Queen was the fastest racehorse he ever had been on.

On their way to the Gold Coast from Queanbeyan, Layt and Karuta Queen will stop off in Coffs Harbour where they will board with an old mate, Joe Janiak. As Layt further drily commented: "We will put her in the stable next to Takeover Target and he may be able to pass on a few tips".

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Tom Berry, the apprentice jockey who's very hard to tell apart from his twin and fellow apprentice, Nathan, really is sitting pretty.

Fresh from a winning treble at Randwick on Boxing Day, Tom is the exclusive race jockey of Karuta Queen, having steered her to a three-from-three winning record.

Talk about sleeping with the enemy. Young Tom on Sunday, as part of his winning treble, was on Schiffer, one of Karuta Queen's main rivals for the Magic Millions.

However, according to Neville Layt, Tom told him: "You couldn't get me off Karuta Queen with a barge pole."

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Trainer Sue Grills' decision to dodge the Bat Out of Hell at the Gold Coast this Saturday with accomplished sprinter Border Rebel should pay dividends in the Listed Carrington Stakes at Randwick.

Rain persists in the sodden state of Queensland and Border Rebel looks well suited in the 1100-metre Carrington. He hasn't started since July when unplaced in the Ramornie Handicap at Grafton but his previous form was bewildering. From his previous 11 starts he had 10 wins - nine of them in succession - and one second.

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The other feature race on Sydney to start the New Year is the Listed Tattersall's Club Cup.

Kevin Moses had a good chance with Let Them Have It. A relatively lightly raced galloper, he is showing potential and may improve on his latest start third in the Summer Cup.

Hopefully, readers of The Sportsman, and BackPageLead, have a happy (and lucrative) New Year.