A captivating Saudi Professional League encounter looms as Neom SC and Al-Ittihad, both tied at 17 points, prepare for a direct clash. The match promises intrigue, despite an appearance of parity. Neom SC's season has been marked by inconsistency, with a record of 5 wins, 2 draws, and 3 losses in their last 10 matches. While their overall performance appears stable, defensive vulnerabilities, especially due to key player absences, are a concern. The loss of their goalkeeper and four midfielders, including a central midfielder due to a cruciate ligament injury, significantly impacts the team's structure, affecting both offensive and defensive organisation. This situation necessitates both tactical adjustments and overcoming potential team confidence issues. Al-Ittihad, in contrast, showcases impressive form, with a record of 17 wins, 6 draws, and 8 losses. Their recent performance is strong, boasting 7 wins, 1 draw, and 2 losses in their last 10 matches, demonstrating solid tactical execution and fitness management. Despite the absence of two key players, impacting tactical choices, the team's overall strength is unlikely to be affected, potentially encouraging the substitute players' creativity on the field. From a statistical viewpoint, while Neom SC holds a home advantage, defensive injuries are a major concern. Al-Ittihad, however, has a robust defensive system and effective midfield to forward transitions, indicating a potential title contender. The tight league standings, with a minimal ranking difference between the teams, accentuate the importance of the match. For the coaching staff, the pre-match strategy and effective management of injuries are the deciding factors in the outcome. Saudi Professional League 12-31 23:25 Neom SC / Al-Ittihad Match direction: 3.25, Under