Neom SC and Al-Ittihad, both with 17 points, are set to clash in a highly anticipated Saudi Professional League encounter. While the match appears evenly matched on paper, several underlying factors suggest a complex battle ahead. Neom SC's form this season has been inconsistent, with a record of 5 wins, 2 draws, and 3 losses in their last 10 matches. Despite their current seventh-place ranking, their recent performances have been unstable, particularly at home, placing added pressure on the players. Al-Ittihad, on the other hand, has demonstrated a strong resurgence, boasting an impressive record of 7 wins, 1 draw, and 2 losses in their last 10 games. This improved form has boosted team morale and solidified their competitiveness in the league. Neom SC faces significant challenges due to squad issues, particularly in defense. The absence of their goalkeeper and four midfielders, including one with a cruciate ligament injury, further diminishes their stability. These injuries add to the players' mental strain, potentially impacting overall performance. The team will need to compensate for the absence of key players and address tactical vulnerabilities, with maintaining defensive compactness being crucial. Al-Ittihad's situation appears more stable, with only their attacking midfielder and central defender unavailable, which has had a limited impact on their tactical setup. Should Al-Ittihad continue their winning streak, they will gain a significant advantage in the standings. Neom SC will need to leverage their home advantage and quickly adjust their strategy to counter their opponent's strong offensive. The match's suspense hinges on whether Neom SC can overcome their injury woes and implement an aggressive game plan. Saudi Professional League: Neom SC - Al-Ittihad, December 31st, 23:25. Match direction: 3.25, Over.