SYDNEY, Dec 27 (Reuters) - More than a quarter of the boats competing in the Sydney to Hobart yacht race had retired by Monday morning after high winds and rough seas hammered the fleet off the coast of New South Wales overnight. Mainsails were damaged and forestays broken as southerly winds of up to 30 knots forced 24 of the 88 boats out of the 628 nautical-mile (1,170-km) race, which started in Sydney Harbour on Sunday. Despite the conditions, the three 30-metre supermaxis led the fleet down the coast towards Bass Strait in a tight race for line honours. Black Jack had overhauled early leaders LawConnect and SHK Scallywag. The first yachts are expected to arrive in the capital of the island state of Tasmania on Tuesday. Two of the overnight retirements were forced by injuries to crew, but race organisers said they were not serious. Safety protocols for the race were markedly improved after a major storm sank five boats, killing six sailors, in the 1998 edition.