Match racing involves boat-on-boat tactics and strategy between two boats. Competitions are held in Finland, Estonia, and other locations. Preparation includes reviewing pairing lists, flags, rules, and developing a race plan with goals for each phase of the start and course. Key differences from fleet racing include starboard rounding rights, two boat length zones, dial downs on beats, and luffing with contact allowed downwind. Penalties can be delayed or offset and are determined by on-water umpires through protest flags and on-water hearings.