Cheltenham Festival Tips Day 3: Mark Milligan has three selections in the handicaps

• Walking On Air starting to fulfil potential

• Midnight River freshened up for big handicap

• Mr Incredible to grind it out

The Pertemps Final at 14:10 is the first of three competitive handicaps on the third day of the Festival and it may pay to stick with the less exposed runners in what looks a tricky puzzle to solve.

If there's one horse in the race who has the potential be a lot better than his mark it could well be David Pipe's Thanksforthehelp, who is highly regarded by the stable and gets in off what looks a fair mark of 128.

He fairly tanked through the race at Chepstow last time on his way to an impressive win over My Bobby Dazzler, never coming off the bridle at any stage and finishing with his head in his chest.

On the back of that, the handicapper has obviously had a bit of a tricky time trying to pin him down and he could well have taken a chance by raising him 11lb, a number that could have been close to double that given how easily he won.

However, we are dealing with the favourite and things are much more competitive this time around so I'm going to look elsewhere.

Walking On Air finally putting it all together

Regular readers will be aware I put up Walking On Air as an ante-post selection for the Ballymore last season on the back of an impressive Newbury win, but he didn't make it to Cheltenham and then proved a bit of a flop at Aintree.

His first two starts this season also proved underwhelming and he looked a horse who wasn't going to fulfil his considerable potential.

However, he put it all together at Exeter last time and could well have turned the corner now, moving through that race really well before taking the lead and then idling in front.

This big field and a strong gallop look likely to see him to even better effect and he could be poised now to become the horse I expected him to be at this time last year.

I've still got high hopes that he can mix it in better company than handicaps going forward and if that's to be the case, he needs to be running well here off 138.

I'm happy to play him each-way with six places on offer on the Sportsbook.

Midnight River to strike again at Cheltenham

Given the competitive nature of the Magners Plate at 16:10, I didn't really want to be with the favourite So Scottish at 7/2, for all that he has the potential be much better than a mark of 143.

I was a little disappointed he couldn't win at Ascot last time off 8lb lower but he's been freshened since then and this has clearly been the aim for a long time.

His price does nothing for me though and I'd much rather be with Midnight River, who has proven course form and has shown an ability to carry big weights, something that will come in handy here as he shoulders 11st 9lb.

He was a good winner of a valuable handicap here on New Year's Day and I like the fact he's been put away since then and will come into the race fresher than most.

We've got 5 places on the Sportsbook here, so it makes sense to go for an each-way play once again, with Midnight River sure to turn up and run his race.

Mr Incredible has turned over a new leaf

With rain forecast at the time of writing, the Fulke Walwyn Kim Muir Challenge Cup at 17:30 could turn into a real stamina-sapping contest and that could play right into the hands of dour stayer Mr Incredible.

Something of a monkey when trained by Henry De Bromhead, even refusing to race at Leopardstown in late-2021, he's looked a reformed character since joining the Willie Mullins yard and has strong claims if in the mood.

He ran really well in testing conditions to finish runner-up at Warwick last time, deserving plenty of credit for being the only one of the principals to make up significant ground from off the pace.

Mr Incredible does have to carry top weight here, but he'ss big, strong horse and has a touch of class in what is an ordinary enough handicap by Cheltenham Festival standards.

He'll be sticking on dourly over the last few furlongs of what will be a real test and the fact he'll have Patrick Mullins doing the steering can only enhance his already strong credentials.

There are 5 places available on the Sportsbook here, so an each-way play is tempting, though I'm confident enough to put him up win only.