I don't think Michigan falls into that cagegory any more.. I remember reading a couple of articles from both Detroit papers indicating that even using the AD's figures, they are running a deficit within their athetic department. Among the causes listed were several factors, ranging from problems with the football stadium turf, the ill-timed contract problems they had with Nike last year (which caused the university to have to buy uniforms for both the football and (I think) hockey teams), the addition and almost immediate removal of a yellow ring around the outside of the football stadium and the attempt to web broadcast the video for all hockey games. I think at least 1 athletic director lost his job over this...... Jeff Jackson FBG Database Services Fidelity Investments 82 Devonshire St., MZ V12C Boston, MA, 02109 * *mailto:[log in to unmask] -----Original Message----- From: Anthony J. Buffa [mailto:[log in to unmask]] Sent: Friday, December 14, 2001 1:45 PM To: [log in to unmask] Subject: Re: University of Minnesota Sports Revenue / Expenses Numbers Happy Holidays to all, I vaguely recall an "independent" audit of D-I schools back in the 90's. Don't ask me for a reference :-) However I recall vividly (well, as vividly as I can recall things these days) that it was proudly pointed out to me by a colleague from UMich. There were only four (maybe three?) D-I schools that actually produced a (real) profit from athletics... one was UMich. Not sure of the others, perhaps Nebraska and Alabama??? But Michigan's profit was mostly based on filling the football stadium with 100 000+ six or seven times during the season, as I recall.