We consider tunneling in a hybrid system consisting of a superconductor wit
h two or more probe electrodes which can be either normal metals or polariz
ed ferromagnets. In particular we study transport at subgap voltages and te
mperatures. Besides Andreev pair tunneling at each contact, in multi-probe
structures subgap transport involves additional channels, which are due to
coherent propagation of two particles (electrons or holes), each originatin
g from a different probe electrode. The relevant processes are electron cot
unneling through the superconductor and conversion into a Cooper pair of tw
o electrons stemming from different probes. These processes are non-local a
nd decay when the distance between the pair of involved contacts is larger
than the superconducting coherence length. The conductance matrix of a thre
e-terminal hybrid structure is calculated. The multi-probe processes enhanc
e the conductance of each contact. If the contacts are magnetically polariz
ed the contribution of the various conduction channels can be separately de
tected.