????幾周前傳出消息，美國高爾夫巨星泰格?伍茲已與一家日本廠商簽訂代言合同，將赴日本代言一款跌打藥膏。這讓人不由得想起電影《迷失東京》（Lost in Translation），它說的就是一個過氣的美國電視明星赴東京淘金的故事；它又讓我們想到美劇《明星伙伴》（Entourage）的某一集里，男主角文森特?切茲因為手頭緊，只好到中國拍了一支功能飲料廣告。

????伍茲此次赴日代言的勞務費可能高達幾百萬美元。在廣告里，伍茲揮舞了一下拳頭，然后揉揉后背，念出廣告詞：“Go Vantelin”！【意為“給力呀，萬特力！”——伍茲代言的這款跌打藥中文名字叫“興和萬特力”（Vantelin）?！g注】雖說幾百萬美元也不少了，但是比起伍茲與百事可樂（PepsiCo）、吉列（Gillette）、埃森哲（Accenture）等大公司簽訂的那些天價合同來實在是小巫見大巫。伍茲上一次在日本廣告里露面還是1997年的事，當時他代言了朝日集團（Asahi）的Wonda咖啡，那時他還沒成為家喻戶曉的人物。因此，伍茲這次與日本興和株氏會社（Kowa，也就是這款跌打藥的生產(chǎn)商）的合作更像是走投無路之下的無奈之舉，而不是強勢回歸。

????伍茲一度是體育世界的王者。不過自從伍茲曝出性丑聞案以來，他已經(jīng)在經(jīng)濟上蒙受了巨大的損失，這已經(jīng)不是什么秘密了。他的廣告收入大幅縮水，據(jù)報道，伍茲離婚后還向妻子支付了1億美元的分手費?，F(xiàn)在伍茲可能真的在財務上捉襟見肘了。起碼有跡象表明，現(xiàn)在他已經(jīng)是入不敷出了。

????就在本周早些時候，伍茲的經(jīng)紀人馬克?史坦伯格宣布，他將加盟紐約的卓越體育管理公司（Excel Sports）。雖說這意味著伍茲也會隨著史坦伯格轉(zhuǎn)會到卓越體育管理公司旗下，但是引人注目的是，史坦伯格的聲明里并未提到伍茲的名字。史坦伯格在五月末離開了老東家IMG經(jīng)紀公司。兩周后，也就是在6月7號，伍茲通過Twitter宣布，他將追隨史坦伯格，一同離開IMG。

????IMG公司拒絕回應史坦伯格和泰格?伍茲離去的細節(jié)。不過據(jù)一位可靠的消息人士向《財富》雜志（Fortune）透露，伍茲的離去并沒有讓IMG太傷心，原因就是伍茲的代言收入早已急劇縮水。這位消息人士還表示，在2013年年底前，IMG還會繼續(xù)收取伍茲的部分代言合同的傭金。不過IMG今年能從伍茲身上賺到的傭金只有可憐的150萬美元。

????這一數(shù)字與兩年前相比有了巨大的下降。吉列、埃森哲、豪雅手表（Tag Heuer）和佳得樂（Gatorade）等大品牌在性丑聞案后紛紛拋棄了伍茲，現(xiàn)在伍茲的廣告大客戶就只剩下三個：耐克（Nike）、電子藝界（Electronic Arts）和日本興和株氏會社。電子藝界公司出品的游戲《泰格伍茲職業(yè)高爾夫巡回賽12》（Tiger Woods PGA Tour '12），首日上架便創(chuàng)下了22.5萬份拷貝的銷量紀錄。不過據(jù)我們的消息人士稱，伍茲代言耐克的費用也在2010年下跌了50%（從2009年的2，000萬美元下跌到2010年的1，000萬美元），理由是耐克決定對伍茲的不檢點行為進行懲罰，故而連續(xù)兩年罰扣他的部分代言費用。不過耐克并未對此事進行評論。

????（伍茲捅出這么大的簍子，）耐克卻只是重新修訂了與伍茲的合同，暫時削減了他的代言收入，這可能讓人難以相信。不過貝克街廣告公司（Baker Street Advertising）的鮑伯?多夫曼表示：“這并沒有什么好奇怪的。他們不會完全放他走，因為那不是他們做事情的方式。不過（削減代言費）完全不會讓我感到意外?！?/p>

????多夫曼估計伍茲此次為興和萬特力代言的費用大概在400萬美元上下。而伯恩斯娛樂與體育營銷公司（Burns Entertainment & Sports Marketing）的道格?沙伯曼則認為，這份代言合同的價值大概在300萬美元左右。

????最近有人對伍茲2011年的全部代言收入進行了估算，認為這筆收入應該在6，000萬美元到7，500萬美元之間。但是根據(jù)我們得到的關于耐克的信息，以及根據(jù)對興和株氏會社合同的估算，伍茲今年的實際代言收入很可能只有2，000萬美元左右。

????不過伍茲的經(jīng)紀人史坦伯格斷然否認伍茲存在經(jīng)濟壓力的說法。他在一封郵件中寫道：“泰格?伍茲財力雄厚，這一點與坊間的謠言和媒體的不實報道恰恰相反。那些謠言純屬一派胡言，毫無事實依據(jù)?！?/p>

伍茲的資產(chǎn)損益表

????伍茲的另一項收入來源，也就是比賽的獎金，但這筆收入無疑也出現(xiàn)了嚴重縮水。伍茲在2009年沒有贏得任何大型比賽，這還是2004年以來的頭一遭。此后伍茲的表現(xiàn)更是一落千丈。他在2010年沒有贏得任何賽事，今年到目前為止，由于遭受膝傷，伍茲已經(jīng)錯過了美國公開賽（the U.S. Open）、AT&T全國賽（AT&T National）和英國公開賽（British Open）。據(jù)美國職業(yè)高爾夫巡回賽（the PGA Tour）的官網(wǎng)統(tǒng)計，今年到目前為止，伍茲的獎金收入共為571,363美元，和2007年的1，090萬美元，2008年的580萬美元和2009年的1，050萬美元相比，這點錢只不過是個零頭。在2010年，伍茲的獎金收入降到了130萬美元。

????伍茲現(xiàn)在仍然年輕，而且毫無疑問，他也是仍然在世的最偉大的高爾夫球手之一。不過由于他一直不在狀態(tài)，他的資金流也要斷鏈了。與此同時，他的“泰格伍茲迪拜”高爾夫球場項目（Tiger Woods Dubai）也在今年二月停工。這個項目是高爾夫球場、高價房地產(chǎn)和高檔餐廳的合體，原本定于2009年開業(yè)，不過現(xiàn)在已經(jīng)成了“爛尾樓”。

????伍茲的收入雖然下降了，但是他的開銷卻在上升。首先就是媒體傳得沸沸揚揚的“1億美元離婚分手費”。其次，去年八月，伍茲抵押了他在佛羅里達州朱庇特島上的豪宅，向銀行借了5，450萬美元的貸款。據(jù)公開資料顯示，伍茲必須在2016年1月份以前還完這筆貸款，也就是說伍茲現(xiàn)在只剩下五年半的時間來償還債務了。換言之，伍茲每年都要向銀行還1，000多萬美元的貸款，其中還包括每年431,042美元的財產(chǎn)稅。

????伍茲的豪宅坐落在佛羅里達州的馬丁郡，上述2010財產(chǎn)稅信息就來自馬丁郡的地區(qū)辦公室。伍茲2006年以4，700萬美元的價格購得這處房產(chǎn)（據(jù)該郡估算，該豪宅的房屋部分價格2，648萬美元，土地價值2，050萬美元）。2010年，伍茲花了600萬美元對這處房產(chǎn)進行裝修，包括修建了三個獨立的游泳池，一個網(wǎng)球場，一片有幾個球洞的小型高爾夫綠地，一部電梯，此外還精裝了14,736平方英尺的室內(nèi)面積——這些都表明伍茲顯然不可能過得慣節(jié)儉的日子。不過據(jù)該郡房產(chǎn)評估辦公室的網(wǎng)上記錄來看，現(xiàn)在伍茲家的裝修進度已經(jīng)放緩了。今年到目前為止，伍茲還沒有對家里進行過裝修。

????伍茲的經(jīng)紀人馬克?史坦伯格稱，伍茲的朱庇特島豪宅并沒有背任何債務，但他拒絕透露詳細信息。不過馬丁郡政府辦公室表示，據(jù)他們的紀錄顯示，這筆房產(chǎn)的抵押貸款的確沒有還清。

????朱庇特島豪宅并不是伍茲名下的唯一房產(chǎn)。2007年，他花了240萬美元在朱庇特島為自己的母親買地建房，位置就在他自己的豪宅旁邊。為了建造那棟房子，2010年伍茲又額花外了260萬美元。按理這筆錢也是伍茲自己出的，而且還會繼續(xù)為那套房子交稅。

????除了離婚費和按揭債務，伍茲最近起碼還欠了1.6億美元的外債，不過現(xiàn)在還不清楚他已經(jīng)還清了其中的多少。光靠他2011年的廣告收入，肯定是還不起這筆錢的，況且他今年也沒拿到多少比賽獎金。另外耐克還削減了他的代言費用，更是雪上加霜。

????史坦伯格說：“泰格?伍茲仍然是世界上最受歡迎、曝光率最高的運動員之一，這從電視收視率，比賽現(xiàn)場觀眾人數(shù)以及民意調(diào)查中都能體現(xiàn)出來。他的代言前景非常好，如果伍茲和其他公司達成代言關系，我們會在適當?shù)臅r間向外界公布?！?/p>

????要想解決財務緊張問題，泰格?伍茲還得靠老一套來賺錢，也就是回到球場上參加比賽，這也是他揚名立萬的地方。

????譯者：樸成奎

????When news broke a few weeks ago that Tiger Woods had signed an endorsement deal to hawk a heat rub in Japan, it was hard not to think of Lost in Translation, or of the Entourage episode when Vincent Chase goes to China to do an energy drink commercial because he's out of money.

????Although Woods was likely paid in the single-digit millions for the spot -- in which he takes a swing, rubs his back, and says, "Go Vantelin!" -- it's a far cry from campaigns for PepsiCo (PEP), Gillette, and Accenture (ACN). The last time Woods showed up in Japanese TV ads was in 1997, when he promoted Asahi Wonda coffee, back before he became a phenomenon. So the deal with Kowa (maker of the rub) seems more like a moment of desperation than a return to form.

????It's no secret that Woods, once king of the sports world, has suffered financially since his fall from grace. His endorsement list shrank and his marriage ended in a divorce settlement reportedly worth $100 million. But now he may actually be hurting for funds. At the very least, there are signs that he isn't generating enough to comfortably cover his costs.

????Earlier this week, the golfer's agent, Mark Steinberg, announced he would be joining the agency Excel Sports. Although that means Excel gets Woods too, the icon was conspicuously absent from the announcement. Steinberg left IMG at the end of May. It took two weeks, but on June 7, Woods announced via Twitter that he would be leaving with Steinberg.

????IMG declined to comment on the details of Steinberg's departure, or on Tiger Woods, but a trusted Fortune source with reliable information tells us that IMG was none too broken up about losing Woods, because his endorsement earnings have fallen so dramatically. The source says IMG's commissions for 2011 -- they'll continue to get a chunk of Tiger's endorsement deals through 2013 -- will be as low as $1.5 million.

????That's a huge drop from two years ago. With giants like Gillette, Accenture, Tag Heuer, and Gatorade having jumped ship, Tiger's major deals are down to three: Nike (NKE), Electronic Arts (ERTS), and Kowa. His EA Sports video game, Tiger Woods PGA Tour '12, set a first-week franchise record of 225,000 games sold. But our source also tells us that Tiger's Nike money fell by as much as 50% in 2010 (to about $10 million, down from $20 million in 2009) and that he will get the same reduced amount for 2011. The reason? Nike penalized him for his indiscretions, reducing his payment for two years as a response to his public behavior. Nike had no comment.

????That Nike would have renegotiated Tiger's contract to give him a temporary pay cut may be hard to believe, but Bob Dorfman of Baker Street Advertising says, "That's not surprising. They're not going to release him entirely, because that's not the way they are, but [a pay reduction] would not surprise me at all."

????As for the Kowa deal, Dorfman estimates its value at $4 million. Doug Shabelman of Burns Entertainment & Sports Marketing believes it's worth around $3 million.

????Recent valuations of Tiger's overall endorsement earnings for 2011 have been between $60 million and $75 million. But based on our information about Nike, and on the Kowa estimates, the real number is likely closer to $20 million.

????Woods' agent adamantly denies the assertion that the golfer is facing financial strain. "Tiger Woods is financially sound and strong, contrary to wide-ranging rumors and inaccurate figures in the media," Steinberg wrote in an email. "Stating anything else is incorrect and factually baseless."

????”

The Woods P&L

????Another factor that has undeniably fizzled is Tiger's tournament winnings. Woods won no majors in 2009, the first year that's happened since 2004. He went completely winless in 2010, and this year he's so far missed the U.S. Open, AT&T National, and British Open due to a knee injury. According to the PGA Tour website, Tiger's 2011 winnings so far total $571,363. Those are like pennies compared to the $10.9 million, $5.8 million, and $10.5 million he earned in 2007, 2008, and 2009, respectively. In 2010, that dropped to $1.3 million.

????Woods is still young, and undoubtedly one of the greatest golfers alive, but as he continues to stay off the links, that money stream dries up. Meanwhile, Tiger Woods Dubai, a billion-dollar project that was first set to open in 2009 with a golf course, pricey real estate, and restaurant, was scrapped in February.

????As Tiger's revenues have declined, his expenses have only climbed. To begin with, there's the reported $100 million divorce settlement. And last August, Woods took out a $54.5 million mortgage on his home in Jupiter Island, Florida. According to the public document, Woods is required to pay off the mortgage in full by January of 2016, giving him a mere five and a half years to shed the debt. He's therefore paying more than $10 million each year, including his $431,042 in annual property taxes.

????That 2010 property tax information comes from the district offices of Martin County, FL, where the home Woods now occupies alone is located. The property, which Woods purchased in 2006 for $44.5 million, is valued at around $47 million (the county values the house at $26.48 million, the land at $20.5 million). His 2010 improvements to the dwelling and the property cost him $6 million, including three separate residential pools, a tennis court, a golf green with a few holes, an elevator, and a 14,736-square foot improvement to the interior of the house -- evidence that Woods is not used to living cheaply. But the pace of his home improvements has slowed, according to online records of the county appraiser's office. So far there have been none in 2011.

????Mark Steinberg says simply that there is no debt on Woods' Jupiter Island home, and declined to elaborate. But the Martin County clerk's office confirmed that their records show that the mortgage has not been paid off.

????The Jupiter Island mega-mansion isn't the only Woods property. Among others, in 2007 he bought his mother property near his own, in Jupiter Island, for $2.4 million. In 2010, construction on that cost him another $2.6 million. Presumably, it's Woods himself that pays and will continue to pay all taxes on the home.

????Between the divorce settlement and his recent mortgage, Tiger has faced recent debts to the tune of at least $160 million, though it's unknown how much of this he has now paid down. His endorsement earnings will not come close to this in 2011, and he's no longer adding much to his pot with golf winnings. Nike's decisive slash to his contract has not helped matters.

????"Tiger remains one of the most popular and visible athletes in the world, demonstrated by television ratings, tournament attendance and various empirical polls," Steinberg says. "His endorsement future is strong and any additional partnerships will be announced at the appropriate time."

????To fix up his financial short game, Tiger Woods is going to have to start making money again the old-fashioned way: by playing the sport he's known for.