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Federer had beaten Hewitt on his way to taking both Grand Slam titles this year but the Australian had looked stronger than ever in New York, reaching the final without dropping a set.

A tight match had been expected but Federer came out in blistering form, dominating with his forehand and racing through the opening set in 18 minutes. Another break followed at the start of the second set and a rout looked on the cards, until Hewitt finally got off the mark in game nine.

The Australian is the best fighter in the game and saved three set points on his way to breaking back at 5-5, but Federer regained the initiative early in the tie-break and never looked back.

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Where next for Federer?

Hewitt had nothing left in the third and dropped serve three times, as Federer claimed another landmark win in his already remarkable career.

"It's an incredible effort what he's done, to win three Grand Slams out of four," said Hewitt afterwards.

"With the depth in men's tennis the way it is, I don't think people realise how hard it is."

The next goal for Federer must be to complete a Grand Slam in 2005, but he is not ready to contemplate that feat quite yet.

"I don't know if I can play any better," he said. "I'm very tired right now and I don't even want to think about four out of four.

"It's all about partying and relaxing right now."

The US Open was once known as the U.S. National Championships and was as a men's singles tournament. The first in match in 1881 wasn't for money of fame, it was held purely for entertainment purposes. The US Open as we know it today arose when the five major championships were consolidated in 1968. The first modern day US Open was held at the West Side Tennis Club in Forest Hills, Queens, N.Y.

What are the three `c's`?

Traditionally bankers look at what are called the three `c's`: character, credit and collateral. Character means more than not having a criminal record. It means that the banker feels confident that you are not going to suddenly disappear for parts unknown if the business runs into trouble. Specifically bankers like to see ties to the community such as long residence, family ties, and home ownership. A clean credit history is important. A couple late credit card payments shouldn't be a factor, but missing mortgage payments for three months in a row will require a good explanation. Bankers like good character and good credit, but they live for solid collateral. Equipment, buildings and trucks--that's the kind of stuff that bankers really like for collateral--solid value and likely to be worth a lot even if the business goes bust. Inventory, raw material and goods are second choices for collateral--they will lose their value more quickly than fixed assets but still be worth something.

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