The MLBPA Exec Board ended three days of meetings by
approving the outlines of a plan to engage club owners and
striking major leaguers in an economic partnership" (Chris Haft,
CINCINNATI ENQUIRER, 12/8).  Union members left their meetings
"with such confidence and enthusiasm, one might think they'd
already purchased the ceremonial pens with which to sign the new
agreement" (I.J. Rosenberg, ATLANTA CONSTITUTION, 12/8).  This
weekend's talks between players and owners in Rye Brook, NY, will
be the "final attempt" to reach a settlement before the owners
declare an impasse and impose their salary cap (Ross Newhan, L.A.
TIMES, 12/8).
     THE PLAYERS' PLAN:  The plan is believed to tax clubs
between 5-7% of their payrolls.  It would also give players a say
on major decisions such as hiring a commissioner and national TV
contracts (I.J. Rosenberg, ATLANTA CONSTITUTION, 12/8).  The plan
"does not include the one item owners have wanted most:  a
ceiling on cost controls, be it a straight cap or a high-rate tax
plan" that includes a payroll ceiling.  It does retain free
agency and arbitration in their current forms, but also calls for
"joint marketing and capital ventures" including elements of a
suggestion by Orioles owner Peter Angelos, who has said some of
the funds shared by the clubs go towards stadium construction in
failing cities (Ross Newhan, L.A. TIMES, 12/8).  In New York,
Joel Sherman reports the players would put money from their $150M
licensing fund to help with owners' financial problems.  That
money could be used to build stadiums, promote the game and
create int'l markets (N.Y. POST, 12/8).
     THE SALARY SURVEY:  According to USA TODAY's 10th annual
salary survey, major leaguers lost nearly $230M during the 52
days of the baseball strike last season.  Mets third baseman
Bobby Bonilla was hit hardest, losing $1.706M.  Only base
salaries were used for the survey, conducted of 760 players on
major league rosters as of August 31.  The average loss per
player was $300,000.  Complete NL payrolls are listed in the
paper today, while complete AL payrolls will appear tomorrow (Hal
Bodley, USA TODAY, 12/8).

     NHL Commissioner Gary Bettman and NHLPA Exec Dir Bob
Goodenow are expected to speak by phone today, although no
further action on a new collective bargaining agreement is
expected until after the NHL Board of Governors meets on Monday
in New York (Dave Fuller, TORONTO SUN, 12/8).
     BOARD OF GOVERNORS MEETING:  While some teams "are worried
the 'hawks' could win control of the board" and cancel the season
if the players don't agree to a deal with a tax, it is "more
likely" the Board will set a deadline, possibly December 17 (Dave
Fuller, TORONTO SUN, 12/8).  In Tampa, Roy Cummings reports the
Lightning is among a group of about 11 teams that will vote to
continue talks. The Blues, Rangers, Penguins and Kings "are also
said to be in favor of playing" (TAMPA TRIBUNE, 12/8).  ESPN's Al
Morganti said, because they suspect Goodenow "will wait until the
last minute," owners will set a deadline sometime between
December 15-19 ("SportsCenter," 12/7).  "If the tax alone is
blocking a deal," owners are "likely to urge Bettman to drop it
or reduce it again" (Helene Elliott, L.A. TIMES, 12/8).
     BEHIND THE TAX:  The union stressed that the owners' tax
would be levied against a team's entire payroll if that team goes
above the $18M trigger.  In a fax to union members, Goodenow
stated the proposal has a top marginal rate of 81% (CP/VANCOUVER
SUN, 12/8).  NHLPA economist Jerry Haussman of MIT called it
"essentially the same" as the NHL's 122% proposal (Kevin Allen,
USA TODAY, 12/8).  But Damien Cox of the TORONTO STAR asks:  "Has
the issue become more emotional that financial?"  Under the plan,
20 of 26 teams would be under the trigger; three of the six teams
over $18M would likely have their penalty offset by the 3% gate
receipts tax; the worst hit team, the Blues, would pay about
$1.8M; the trigger would increase by $1M every year (TORONTO
STAR, 12/8).  In Winnipeg, Ed Willes writes, "All our taxes
should be this bad" (WINNIPEG SUN, 12/8).
     SHOCK, DISMAY, HORROR:  ESPN's Al Morganti calls the union's
complaint about the return of the owners' tax plan
"choreographed":  "If it wasn't on the table right in front of
them, it was a 600-pound gorilla that the league's been carrying
around for the past two months.  If you couldn't see it, you
should have been able to smell it or hear it" ("SportsCenter,"
12/7).  In fact, Larry Brooks reports that Goodenow admitted to
Bettman that he was expecting to receive the tax proposal (N.Y.
POST, 12/8).
     WHAT'S NEXT?  "The next step would appear obvious:  Remove
the tax from the table and reopen discussions, with the focus on
the systemic issue over which the players believe they differ
most, salary arbitration" (Scott Morrison, TORONTO SUN, 12/8).
"The next move is to reduce the peak tax rate from 25% to 20% and
lower the age for unrestricted free agency to 29 or 30" (Helene
Elliott, L.A. TIMES, 12/8).  One ownership source:  "If they'd
give up arbitration for the first four years of a player's
career, we might not need the tax" (Dave Fuller, TORONTO SUN,
12/8).
     FEARLESS LEADERS:  In New York, Larry Brooks accuses
Goodenow of being a "union-buster":  "Never have we witnessed the
boss of a Players' Association who flees from, rather than seeks,
more liberal free agency; who gives away years of freedom in a
desperate attempt to hold onto the status quo; who presides over
a union where a minority of skilled players get employment while
the majority of the rank-and-file sit home, idle and unpaid"
(N.Y. POST, 12/8).  In Washington, Tony Kornheiser predicts
Bettman will be a casualty of the post-lockout world (WASHINGTON
POST, 12/8).
     SOLIDARITY WATCH:  In Vancouver, Tony Gallagher writes only
three or four players are urging Goodenow to make a deal "at any
cost."  Of the stars on the Gretzky tour, "other than to mention
that Goodenow might have done a better job with public opinion,
all are solidly onside" (Vancouver PROVINCE, 12/8).  ESPN's Al
Morganti believes Goodenow has "a bit of a problem."  Because the
union has proposed some sort of tax in the past, Goodenow must
now "decide exactly what sort of last moment concession he will
ask for from the league.  And he has to decide if the philosophy
[of no tax] is enough to lose an entire season over"
("SportsCenter," 12/7).

     The Indians are expected to announce today that they will
host the '97 MLB All-Star Game at Jacobs Field.  Acting MLB
Commissioner Bud Selig, AL President Gene Budig, Cleveland Mayor
Michael White and Indians owner Dick Jacobs are all expected to
attend today's ceremony.  The team applied for the '97 game in
August after being turned down as host for the '95 game, which
will take place at The Ballpark at Arlington.  The '96 game will
be played at Veterans Stadium.  This would be the 5th time
Cleveland has hosted the game (Paul Hoynes, Cleveland PLAIN
DEALER, 12/7).

     IMG, the Cleveland-based management and marketing firm,
yesterday bought the Grand Prix of Dallas, the season finale of
the SCCA Pro-Racing Trans-Am Championships.  The annual race is
seen as the city's premier summer sporting event and brings an
estimated $16M in economic impact to the city of Dallas.  IMG
purchased the event from Harry Farham, President of Grand Prix of
Texas Inc., and Buddy Boren, Race Director from the Grand Prix of
Dallas, and will take over as promoter immediately.  Boren said
the "motorsports group at IMG is one of the country's best" and
with "their expertise in event management ... we will see the
event grow into one of the top city races in the country."  Bud
Stanner, President of the new Grand Prix organization and IMG
Senior VP, said Dallas-Fort Worth "has become an extremely
important market in our business" (IMG).

     MLS is launching a newsletter featuring updates on the
league, from new sponsors to new ownership groups.  The front
page includes the logos of five of MLS's sponsors:  Adidas
(uniform & footwear supplier), Apex (uniform & footwear
supplier), Mitre (game ball supplier), Nike (uniform & footwear)
and Reebok (uniform & footwear).  Other news:  The NYC/NJ team
has named Charlie Still as its GM; MLS Senior VP Mark Abbott told
the SOCCER AMERICA that MLS is examining two options for
developing players:  either the MLB/NABPL model or the NBA/CBA.
The newsletter also included profiles of six MLS investment
partners:  John Kluge, Stuart Subotnick, Lamar Hunt, Clark Hunt,
API Soccer and LA Soccer Partners (MLS).

     CFL owners "hope to find a home for the displaced Las Vegas
Posse during a two-day board of governors meeting in Baltimore
starting today."  CFL governors will also "address potential
moves by franchises in Sacramento, Hamilton and Calgary."  While
Las Vegas "appears the most pressing item here," Calgary might be
the "most vexing."  Calgary owner Larry Ryckman has "threatened
to move what perhaps is the league's marquee franchise out of
Calgary if he does not receive major concessions on the
Stampeders' lease at McMahon Stadium."  Ryckman has set a
December 17 deadline for rent relief.  If that does not occur,
his most likely target city is San Antonio.  Last week, Ryckman
met with San Antonio Mayor Nelson Wolff about putting the team in
the Alamodome.  But in recent weeks, Ryckman has discussed moving
the team to Hartford -- closer to the home of star Doug Flutie.
Baltimore owner Jim Speros believes Ryckman will stay in Calgary
(Ken Murray, Baltimore SUN, 12/8).
     OTHER ISSUES:  If the Posse can be moved, they are most
likely headed for Birmingham, AL.  In Hamilton, the Tiger-Cats
have until December 23 to meet a league mandate of 12,500 season
tickets and $1M in corporate sponsorship.  The team reportedly
has sold 9,000 tickets and gotten $700,000 in sponsorships.  In
Sacramento, Gold Miners owner Fred Anderson is attempting to move
the team to Oakland.  If that is unsuccessful, he will likely
move the team to L.A.  The governors will also discuss two
potential TV contracts with U.S. networks and negotiations on
expired Canadian contracts with CBC and TSN (Baltimore SUN,
12/8).