Sports fans who think players make too much money might get some satisfaction out of the words "escrow tax."

	It doesn't take a college degree to realize that 10 percent of Shaquille O'Neal's paycheck is a lot of money.

When NBA players get their first semi-monthly paycheck of the season next Thursday, it will be smaller than usual. That's because the players agreed to put 10 percent of their salaries in an escrow account in the event total salary costs exceed 55 percent of the league's gross basketball-related income. Establishing the escrow account was part of the settlement following the NBA owners' lockout of players in 1998.

Los Angeles Lakers center Shaquille O'Neal, who is scheduled to make $1.78 million on the 1st and the 15th of every month during the season ($21.4 million for the year), will only get approximately $1.6 million in his paycheck. Philadelphia 76ers guard Allen Iverson and Lakers forward Kobe Bryant, will see a reduction of approximately $100,000 in each of their payments. And because of the escrow tax, the paycheck Michael Jordan promised would go to charity related to the Sept. 11 terrorist attack will be only $900,000 instead of his $1 million veteran's minimum salary for the season.

"We feel like we signed a bad deal, but we really had no choice," Dallas Mavericks guard Steve Nash told the Dallas Morning News earlier this week. "A lot of guys couldn't afford to not have a season."

The players could recoup some of the money if NBA players salaries don't exceed 55 percent of the league's basketball-related income -- which includes ticket sales, broadcast revenues, in-arena sales and marketing relationships.

"The union has done a good job of communicating to the players that this is going to happen, so they are expecting it," Nash's agent, Bill Duffy, told ESPN.com.

"There is an uncertainty about how much will be rebated," Duffy said, but there have been indications over the last couple weeks that suggest revenues might be higher than expected. If so, players would get a percentage of their money back.

Players' agents could also feel the pinch since they collect a maximum of 4 percent commission on the players' gross salary.

BY THE NUMBERS

4: Number of Nike logos visible on Michael Jordan in his 2001-02 Upper Deck Hardcourt card. $400: Minimum bid in the Sportstop Auction for Shaquille O'Neal's expired Gold American Express Card. The auction closes on Saturday. Mickey Mantle's signed American Express Platinum card sold for $7,175 in November 1997. $2,402.77: Winning bid on eBay's NFL auction of a Tom Brady game-used jersey, worn in the Patriots' 29-26 overtime victory over the Chargers on Oct. 16. Some of Brady's rookie cards have soared to more than $100 since he engineered the 38-17 victory over the Indianapolis Colts in Week 6. $26,200: Winning Yahoo! Auction bid for commemorative red, white and blue ball used in the opening ceremonies of Michael Jordan's first game back. The ball was autographed by all the Washington Wizards and Knicks players. $107,100: Current bid placed for the 224-square-foot center-court area of the Great Western Forum floor, which the Lakers played on from 1967-1991. The section comes in seven pieces that weigh approximately 500 pounds each, said Dave Kohler, president of SportsCardsPlus. The center-court section of Boston's storied parquet floor was auctioned for a price of $331,000 in 1999, but this auction includes a game of H-O-R-S-E with Magic Johnson.

Cavs didn't have enough gas
Do the Cleveland Cavaliers have a contract with Taco Bell?

Last season, the Cavaliers objected when the Dallas Mavericks ran up the score in an attempt to get free chalupas for fans. A scuffle ensued and Mavericks owner Mark Cuban was fined $10,000 for running onto the court to defend his team in the melee. But the media attention generated from the event was worth an estimated $1 million for Taco Bell, according to Joyce Julius, a sponsorship evaluation firm

On Tuesday night, this time in Cleveland, the Cavs once again were on the short end of the chalupas when Cavs guard Ricky Davis missed two free throws late in the game to keep the team's score under 100. If Davis had made one of the two free throws, the crowd would have received free chalupas from Taco Bell.

"That's how it is," Cavs coach John Lucas said after the game. "We can't even provide chalupas right now." Said Davis: "I'll get the fans their chalupas the next time."

Sports stock spotlight
Although only 10 percent of total sales of CNS Inc.'s (NASDAQ: CNXS) Breathe Right strips are purchased for athletic purposes, CNS has signed 140 NFL players to wear its nasal strips, which reduce nasal air resistance and are targeted to chronic snorers. Breathe Right's list of NFL players who endorse their products includes Oakland Raiders wide receiver Jerry Rice, Chicago Bears linebacker Brian Urlacher, Tennessee Titans defensive end Jevon Kearse, St. Louis Rams running back Marshall Faulk and Denver Broncos running backs Terrell Davis, Mike Anderson and Olandis Gary.

Although its only sports design was the New York Giants/Baltimore Ravens Super Bowl strips last season, the company is debuting a stars-and-stripes design in the coming weeks. The idea was born after the company, which is a sponsor of the New York Marathon, handed out more than 30,000 strips last weekend. Approximately 10,000 runners wore the strips when they crossed the finish line, said Leah Stevenson, the company's director of marketing.

Shares of CNXS were at $5.32 as of 2 p.m. ET Thursday, down from a 52-week high of $6.08.

CNS "is very aware on how to spend their advertising dollars effectively," said Pam Lund, senior analyst for Miller Johnson Steichen Kennard, which monitors the company and has it as a "buy."

	Perhaps Bud Selig should look at contraction differently.

Contract Bud Selig?
Steve Ouimet wanted to get rid of Major League Baseball commissioner Bud Selig after hearing Tuesday's announcement of the league's intention to contract two teams by 2002. So the junior from the University of New Mexico started an online petition to remove Selig as baseball's commissioner.

As of Thursday afternoon, the petition had gathered 432 signatures, in addition to comments from people like John Shanley Patrick, who said, "I am available and willing to do the job. I am a fan, I am smart, I listen, and I have no conflict of interest." Ouimet said he is hoping to gather 1 million signatures by April 1, 2002.

Shred those hats!
The New Era Cap Company made 288 New York Yankees 2001 World Series Championship caps for the team's players and employees in anticipation that the Yankees would win their 27th World Series title last weekend. But after Yankees closer Mariano Rivera blew the save in Sunday's Game 7 and the Arizona Diamondbacks won the World Series, the company shredded the hats, said New Era director of marketing John DeWaal.

Major League Baseball licensees are required to destroy all merchandise that is not factually accurate. But that doesn't mean the company didn't capitalize on the Yankees' prior postseason success. On Wednesday, New Era unveiled a Yankee cap with World Series patches from the last four years. It retails for $49.99.

Does winning matter?
The most popular teams in the professional and collegiate sports clothing world are the Dallas Cowboys and the University of Notre Dame, according to a recent ESPN Sports Poll. The poll revealed that 15 percent of people surveyed said they owned Cowboys apparel, and 10.1 percent said they owned Fighting Irish garb. Notre Dame's football team owns a 3-5 record this season, and the Cowboys are 2-5.

Darren Rovell, who covers sports business for ESPN.com, can be reached at darren.rovell@espn.com