Mayan King's inevitable march to the 2006 Horse-Of-The-Year Eclipse Award ... takes its first serious step on Saturday ... as New York invades Iowa for the 9f G2 Cornhusker "Handicap."

Gary Contessa decided not to stay home for the 10f Suburban ... which may have been a mistake given how soft the field for that race is ... but instead packed a bag full of sfogliatelle ... and headed west.

I don't want to recommend that you sell your house ... your car ... your furniture ... your dog ... and your gun ... and bet the proceeds on Mayan King ... because that'd only drive down his odds.

But ... mark-ye-well what you've read here.