Dubai: Emirates Team New Zealand (ETNZ) took two more good wins in Valencia, Spain, on Friday, to remain unbeaten after 4 races in Act 12 the final regatta in the 2006 America's Cup season.

ETNZ, in their boat NZL 84, beat the Swedish Victory Challenge in Friday's race by 1 minute 38 seconds and then Mascalzone Latino by 2 minutes 17 seconds.

Grant Dalton of ETNZ said: "In this regatta, where every point counts, we can't afford to take anything for granted. I think we sailed well today. We were more aggressive in the starts and we have learned a lot more about sailing NZL 84 in Valencian conditions. It was a day to get in front, build a comfortable lead and then keep it."

Dalton said: "We were reminded today that we are exactly 365 days away from the start of the America's Cup regatta. But we are focused on a more pressing engagement the start of the Louis Vuitton Cup challengers' series which starts on April 18 next year. That's only 299 days away."

The winners of the Louis Vuitton Cup go on to race against the America's Cup defenders. That regatta event starts on June 23, 2007. In Friday's first race, the breeze never got above 12 knots from the north-east and swung through 18 degrees.

Dean Barker and crew put the pressure on Victory from the gun and then crossed the line three seconds in front.

It was an advantage that built steadily, first on the left of the course and then the right, opening to 36 seconds at the first mark.

On the run, NZL 84 stretched a further 28 seconds for a delta of 1 minute

4 seconds. NZL 84 sailed a good second beat, opening the margin to 1 minute

47 seconds, and with the pressure off gliding downwind to win by 1 minute 38 seconds.

The day's second match was almost a re-run of the first. Mascalzone Latino emerged from the pre-start with a penalty following another aggressive display by Dean Barker and NZL 84 grabbed the lead and extended throughout the leg.

At the first mark, NZL 84 was 50 seconds ahead, 53 seconds at the first leeward mark, 1 minute 48 seconds after the second beat and 2 minutes 17 seconds at the finish.

Skipper Dean Barker said: "We got what we wanted two good starts and the penalty on Mascalzone Latino was a bonus. It's great to get off the line in the lead, knowing the opposition also have a penalty."