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Volume 24 No. 112
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          Joyce Julius and Associates has estimated that during
     Tiger Woods' play at The Masters, Nike's logo was "visible
     onscreen during CBS' Sunday coverage for 16 minutes and 31
     seconds," according to Michael Hiestand of USA TODAY.  It
     also was seen for about another 18 seconds on Earl Woods. 
     Hiestand: "Based on an estimate of the cost of CBS' paid TV
     ads, that loosely translates to $1,685,000 in on-air Nike
     exposure" (USA TODAY, 4/17).  In S.F., Tim Keown writes on
     Woods under the header, "Tiger Woods Won't Fight For A
     Cause."  Keown notes the day after his Masters win, Woods
     opened two new All-Star Cafes: "Welcome to sports in the
     1990s.  Check your social conscious at the door. ... If
     Woods suddenly starts speaking out against the racism
     inherent in country clubs and board rooms, if he starts
     demanding that the places he play not exclude minorities,
     how long do you think Titleist will keep him on the
     payroll?" (S.F. CHRONICLE, 4/17).
          TEE BOX: Callaway Golf reported net sales of $169.1M
     for the first quarter ended March 31, an increase of 25%
     over net sales from the same period last year.  Net income
     increased 26% to $24.5M (Callaway Golf).  CNBC noted that
     Callaway shares gained 21% to $.34/share in the first
     quarter, $.01 above estimates and $.04 higher than a year
     ago ("Market Wrap," CNBC, 4/16)....Wilson Sporting Goods CEO
     Jim Baugh's efforts in "reviving Wilson's ailing golf
     division" are examined by Janet Kidd Stewart in the CHICAGO
     SUN-TIMES.  In recent months, Wilson "has cut its Chicago
     staff by 64 people (19 percent), introduced new products and
     been the subject of industry speculation about a potential
     spinoff from its Finnish parent company, Amer Group."  Baugh
     is "charging ahead," adding, "I'm hoping for two to three
     percentage points [market share] in each category, minimum. 
     I know the brand will support much more with the right
     products."  Kidd Stewart notes there are no plans for Wilson
     endorser John Daly until "his health improves" after alcohol
     rehabilitation (CHICAGO SUN-TIMES, 4/17).