SBD/8/Sports Industrialists


          Former Isles Owner JOHN SPANO was indicted on two counts
     of federal bank fraud four days after he "backed out of a
     plea bargain with three states."  He will be arraigned on the
     charges Wednesday in Boston (Mult., 12/6)....JEFF GORDON, on
     Forbes magazine listing him among the top sports earners of
     '97 with combined earnings of $10.3M, ranking him 32 out of
     40: "What's amazing about that is you don't know the source
     of it, but it's so accurate" (N.Y. TIMES, 12/6)....Yankees
     Owner GEORGE STEINBRENNER, on the five-year, $34M deal agent
     SCOTT BORAS secured for JAY BELL with the D'Backs: "Boras is
     just throwing out numbers.  Some people bite.  He took
     [D'Backs Managing General Partner] JERRY COLANGELO over the
     coals.  He made him look like a fool" (UNION-TRIBUNE, 12/7).
     ...PEYTON MANNING will be a guest on "Late Show" with David
     Letterman tonight.  He becomes the first college football
     player ever to guest on Letterman (NASHVILLE BANNER, 12/5).

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