RULE OF ELEVEN 
The Rule of Eleven is used by the Defender to determine the number of high cards in Declarer's hand in the suit led by partner. It can only be used when partner's opening lead is the fourth card down from the top of the suit led. Note: the lead could also be in the middle of the play, but it must be the first time that the particular suit has been played. 

THE RULE:
Subtract the value of the card led by partner from eleven (11). The
calculated
answer tells you the total number of cards higher than the card led
that
are in Dummy, your hand and Declarer's hand. Example: If partner leads
the 5, then there are 11  5 = 6 cards higher than the 5. And these 6
cards
are in the Dummy, your hand and in Declarer's hand. Then, by looking at
Dummy and y our hand, you can figure out the number of high cards (in
the
suit led) in Declarer's hand.
EXAMPLE 1. (above) Your partner
leads the
4. Using the Rule of Eleven: 11  4 = 7; there are seven (7) cards
higher
than the 4 between the Dummy, your hand and the Declarer's hand.
Looking
at the Dummy and at your hand you see six cards higher than the 4. Q 8
5 in Dummy and K 9 7 in your hand. Therefore Declarer has only one care
higher than the 4. Let's assume Declarer plays the 5 from Dummy. If you
put up your King and Declarer's high card is the Ace, then Declarer
will
win the trick and the Queen in Dummy will be a winner. So play the 7
and
let Declarer win only one trick in the suit.
EXAMPLE 2. (above) Your partner
leads the
6. Using the Rule of Eleven: 11  6 = 5, there are 5 cards higher than
the 6 between Dummy, your hand and the Declarer's hand. Looking at the
Dummy and at your hand you see all five (Q 9 8 and K 10 4). So Declarer
does not have a card higher than the 6. So if Declarer plays the 9 or 8
from Dummy, win the trick with the 10, then play the King, and then the
4 to your partner's Ace. If you played the King on the first trick,
Dummy's
Queen would be a winner. For the curious and/or
mathematically inclined,
this is why the Rule of Eleven works.
Partner leads Fourth Best.
Subtract the
Spot Number of the card from fourteen (14) to find how many cards are
higher
than that card. e.g. if partner leads the
5 then there are nine (9) cards higher than the
5 (14  5 = 9). But three of these higher cards are in partner's
hand. Why? Because partner led Fourth Best (see FOURTH
BEST). Subtracting 3 from 9 
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