The boat on starboard tack has
right-of-way over the boat on port tack.

The leeward boat has right-of-way over the windward boat.

When
two close-hauled sailboats converge... starboard tack
always has right of way. The boat on the port tack (i.e.,
with the wind coming over its port side) must stay clear -
by turning to pass astern of the other (below), by tacking
onto a new course or by luffing up until the other has passed
by.
Starboard
tack also has right of way when two sailboats running before
the wind on opposite tacks are converging on the same point.
However, should one boat approach another from behind, it
then is overtaking and must keep out of the other's way regardless
of which tack it is sailing on.
When
two boats are sailing along side by side on the same tack,
the boat to leeward - the one farthest from the source of
the wind - has the right of way. The boat on the windward
side must avoid bearing down on the other, even if that means
luffing up or coming about to the other tack to keep clear.
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