PUBLISHING EXECS PUT ESPN MAG STARTUP COSTS AT OVER $100M

          Disney's ESPN Magazine "is shaping up as one of the
     most expensive new launches ever," according to Michael
     Shain of the N.Y. POST.  A dozen publishing execs contacted
     by Shain said that the "price tag for ESPN Magazine will top
     $100 million."  The magazine will debut as a biweekly early
     in '98 "with a guaranteed subscription base of 350,000." 
     Shain: "It is understood, however, that the magazine will
     move to a weekly format as quickly as possible with a goal
     of 1 million readers."  Shain: "Among the most intriguing
     aspects of the launch is the suggestion that ESPN magazine
     would never have gotten the green light if SI had not
     strayed into a domain Disney boss Michael Eisner considered
     strictly his own -- cable TV sports" (N.Y. POST, 5/27).