[krishanleong]

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That should be it. 31 ties if the sb will play ANY hand. I don't really think these change the decision though since they are pushes. What is the difference if you consider winning 30 hands and losing to 16, or if you consider winning 30, losing 16, and tieing 31? Still makes for an easy call if your conclusions about what he will 3-bet are correct.

[/ QUOTE ]

Tying makes a big difference. Theoretical spot. Assume you are losing 9 out of 10. Pot lays you 4-1. You fold. Give yourself 30 split hands and you can call. Split equity helps bridge the gap when pot odds aren't quite there.

Krishan