The Ocho,

No, I'm laying them only if they are below D.S's price.

In the example we quoted where the TAB price was $4.50 and D.S's was $2.50 - it was not a lay bet. It would only have been if its S.P price was $2.50 or less. I won the $17.07 on No.2 because D.S's price was $4.40 yet its S.P price was $2.66 which is lower than D.S's price of $4.40 - fortunately it lost the race. I only mentioned the winner out of interest because it was an overlay with betting.

Looking at both days' results, there would have been a huge loss if the overlays were bet, but the opposite is true for laying the underlays which I did.

Yes, I have been laying them for the minimum of $30 on S.P.