Millions will watch as the horses cross the finish line at the Kentucky Derby tomorrow and many people will be focused on the hats in the crowd before the race.

Wearing a hat can be the difference between being dressed and being dressed up.

At least that's the thinking of the ladies in fancy hats who carry on a long tradition at the Kentucky Derby.

Debra Highsmith is with the hat maker Dorfman Pacific which is based in Stockton.

She's in Kentucky and expects to sell hundreds of her hats at Churchill Downs.

"Some people say the competition isn't really between the horses, it's between the hats, but a lot of people wear the hats to the Derby, without the hats the Derby is just another horse race." said Highsmith.

Dorfman Pacific hats range in price from $70 to $200.

They come with bows, feathers and even butterflies.

The Kentucky Derby has been described as the greatest two minutes in sports, but the hats at the Derby are an all day experience.