Just 0.4 seconds separate the two Hyundai i20 N Rally1 cars at the end of Friday’s six gravel stages, with Solberg 12.3 seconds further back in his Toyota GR Yaris Rally1.

Fourmaux had led since SS3 and remained in control for much of the afternoon despite increasingly demanding road conditions, puncture risks and tyre-management concerns.

Neuville responded by winning both of the day’s final two stages, overturning a 4.7-second deficit on Monti di Alà - Sa Conchedda - Lerno to finish Friday at the head of the standings.

“Our tyre management and our tyre choice paid off,” Neuville said. “I was tempted to make a similar choice to him [Fourmaux], but in the end I was pretty confident that my feeling was the good one, and I’m happy with that.

“It’s good for Hyundai and for Adrien as well, so it’s a nice battle and hopefully we can continue tomorrow.”

Fourmaux also enjoyed a strong opening day, taking stage wins on SS2 and SS5 and managing the difficult afternoon conditions to remain firmly in contention.

“Very pleased with the day,” he said. “We started off strong. I think it’s good also for the team.”

Behind the Hyundai pair, Solberg recovered strongly from tyre damage on Friday’s opening stage. The Swede won SS4 and produced two strong performances over the closing stages to secure third overnight.

He ends the day 27.9 seconds ahead of fellow championship contender Sami Pajari and 56.6 seconds clear of championship leader Elfyn Evans.

Pajari was faster than Evans across all six of Friday’s gravel stages and holds fifth overall, 40.2 seconds behind Neuville, with nine-time FIA World Rally Champion Sébastien Ogier separating the pair in fourth.

Ogier lost more than 25 seconds with a front-right puncture on SS3 but recovered during the afternoon and remains 37.4 seconds from the lead.

Evans faced the challenge of running first on the road as championship leader and reported difficulties with the handling of his Toyota during the afternoon.

“We’re here. Let’s see,” Evans said after SS7. “I guess tomorrow will be the test of how we are going to respond to the road position.”

Josh McErlean completed the day seventh overall for M-Sport Ford.

Dani Sordo went off the road on Friday’s final stage. Sordo and co-driver Patricia Sáiz were unhurt.

Rally Italia Sardegna continues on Saturday with six stages covering 123.66 competitive kilometres.