With The Masters commencing today, THE DAILY offers a select sampling of what some sports-related World Wide Web sites are offering in the way of tournament coverage. The DAILY also surveyed Masters-specific sponsors. ESPNET SPORTSZONE: The Starwave-produced site will feature nightly columns from ABC/ESPN golf commentator Mike Tirico. It has already hosted a chat with Andy North and will feature additional chat sessions over the weekend. Advertisers: American Air, E-Trade. www.espnet.sportszone CBS SPORTSLINE: Site offers audio and video from The Golf Channel, commentary by Arnold Palmer, daily photos, Fred Couples' hole-by-hole description of Augusta, as well as audio from personalities including Couples and CBS golf commentator Jim Nantz. www.cbs.sportsline.com GOLF.COM: Will feature daily player interviews, an interactive bulletin board with the Golf Digest editorial staff, an interactive trivia game and animated swing sequences of Ben Hogan, Tom Watson and Jack Nicklaus. Exclusive Advertiser: Taylor Made. www.golf.com GOLFWEB: Will offer daily diaries from Jack Nicklaus and Nick Price; Nicklaus' hole-by-hole description of Augusta; photos and real audio interviews. Advertisers: Tommy Armour Golf, Odyssey Golf, Swiss watch company Audemars Piquet. www.golfweb.com. IGOLF: iGolf features continual leaderboard updates, transcripts and real audio feeds from the press room, live auditorium events with Tiger Woods' coach Butch Harmon and CBS' Gary McCord and diary entries from pros including Davis Love III. Exclusive advertiser: Cadillac. www.igolf.com. OFFICIAL MASTERS SITE: Produced by The Masters with technical assistance from IBM, the site offers actual real- time scoring, as well as updated notes and stories. Between 6-8 action photos will be posted on the site each day. Two- time Masters champion Ben Crenshaw gives a hole-by-hole analysis of Augusta. No advertising. www.masters.org. SPORTS ILLUSTRATED: SI, in a joint venture with the Augusta Chronicle, will present a virtual tour of the course, real audio and video on a daily basis, a daily diary from tour pro Paul Stankowski. Advertisers: American Airlines, Cobra Golf, Cliq Golf. www.sportsillustrated.com & www.augustagolf.com.