THE DAILY continues our analysis of "The Body Count," which estimates that more than 422 million spectators attended sporting events in the U.S. and Canada during the '99-2000 sports calendar year. Today: Soccer. SOCCER REGULAR PLAYOFFS ALL-STAR TOTALMLS 2,742,102 261,417 23,227 3,026,746NPSL 1,433,418 98,009 9,123 1,540,550USISL A 997,563 313,425 1,783 1,312,771US NAT. (W) 745,558 --- --- 745,558NCAA (M) 504,822 96,382 --- 601,204NCAA (W) 380,163 63,713 --- 443,876WISL 401,273 --- --- 401,273USISL D3 PRO 235,597 20,000 --- 255,597US NAT (M) 216,130 --- --- 216,130PREMIER (PDL) 155,781 8,500 --- 164,281LAMAR HUNT 96,346 --- --- 96,346 ELITE WOMEN 1/2 86,025 --- --- 80,025CA SOCCER (W) 69,147 --- --- 69,147CA SOCCER (M) 33,712 --- --- 33,712TOTALS 8,097,637 861,446 34,133 8,993,216 NOTES: NCAA Men's and Women's soccer playoff (Championships) numbers are 1998-99 for Div. I, II, III. No '99-2000 figures were available. Both U.S. Men's and Women's Soccer numbers include only U.S. events. Lamar Hunt U.S. Open includes third and fourth rounds, semifinals and final attendance totals. -30-