CREATE TABLE table_203_60 (id DECIMAL, "outcome" TEXT, "no." DECIMAL, "date" TEXT, "championship" TEXT, "surface" TEXT, "opponent in the final" TEXT, "score in the final" TEXT)

who is the only player to be listed twice as an opponent in the finals ?
SELECT "opponent in the final" FROM table_203_60 GROUP BY "opponent in the final" HAVING COUNT(*) = 2
SELECT "opponent in the final" FROM "table_203_60" GROUP BY "opponent in the final" HAVING COUNT(*) = 2