NO one enjoys losing, but some defeats are easier to take than others.

So while Andy Murray would dearly have loved to have beaten Roger Federer in the final of the Dubai Duty Free Championships on Saturday, the loss was not enough to dampen the Scot's spirits, which appear to be rising by the day.

Murray's 7-5, 6-4 defeat by the Swiss will have annoyed him because he did not play his best on the day, but it is what went before that should stand him in good stead over the next month as he plays back-to-back Masters 1000 events in the United States.

"It was perfect preparation for the stretch over in America," said Murray. "I got through some very tough matches against top players."

Not only did the Scot end a three-match losing streak against Tomas Berdych, he then gained a small measure of revenge over world No.1 Novak Djokovic for his defeat by the Serb in the semi-finals of the Australian Open.

The confidence that comes with beating the man who dominated 2011 can only do Murray good and it comes at the perfect time as he tries to close the gap on Federer in the No.3 spot in the next month.

"This is a very important period for me coming up because I struggled [in Indian Wells and Miami] the last couple of years," he said. "It's a good chance for me to get some matches and hopefully play well there, because the surface should suit me."

After a slow start, his displays in Dubai suggest that things are back on track and he will be looking to do well in both events, having lost his opening match in each event 12 months ago.

That in itself presents Murray with a perfect opportunity to make up points on the top three and if you take off the points each player earned last year, he is actually only around 550 points behind Federer.

His new coach, Ivan Lendl, was not present in Dubai but by all accounts, he was delighted with the progress his new charge is making.

The former world No.1 will not be on site in Indian Wells, with Murray due to play in the doubles with his brother Jamie, but as he had been in Melbourne, Murray looked composed, controlled and calm on court in Dubai. So far, so good.