The New York Times reports that Citigroup (NYSE: C) plans to commit $400 million to its naming rights deal for the stadium of the New York Mets. I say stop this deal!

Why? There are so many examples of companies that got into trouble after they named stadiums after themselves. In Boston, the stadium where the New England Patriots play was named after Gillette -- but Gillette doesn't exist anymore -- Procter & Gamble (NYSE: PG) bought it in 2005. And we had the Fleet Center, where the Boston Celtics play -- but Bank of America (NYSE: BAC) bought Fleet in 2003. And we also had the Tweeter Center, a concert venue -- named after Tweeter Home Enterprises which filed for bankruptcy last June. Fortunately, Boston's other world championship team, the Red Sox, has the good sense to deny naming rights to any company for its Fenway Park.

Now for Citi. According to the Times, it made its 20-year deal for the Mets naming rights back in November 2006 under previous CEO, Chuck Prince, after netting $5.3 billion in 2006's third quarter. But in the past three quarters, it has lost $17 billion - including a $2.5 billion loss reported on Friday.

Earlier this morning, Best Buy Co Inc (NYSE: BBY) let investors and analysts know that even it was not immune to a slowdown in consumer spending. The company reported a nearly 18% drop in Q1 income, reporting Q1 EPS of 39c (vs. Reuters consensus of 50c) and Q1 revenue of $7.93B (vs. Reuters consensus of $7.83B). As a result, the company cut its fiscal-year earnings forecast, and now sees FY08 EPS of $2.95-$3.15 (vs. Reuters consensus of $3.16), down from April's forecast of $3.10-$3.25 per share. Shares of the retailer fell 5% from Monday's closing price of $48.01 to open at $45.61.

Best Buy's disappointing earnings may not be a good sign for retail competitors like Tweeter Home Entertainment Group Inc (NASDAQ: TWTR) - Tweeter filed for bankruptcy last week - and Circuit City Stores Inc (NYSE: CC). Analysts believe the companies are likely to face pressure this year from falling prices of flat-screen TVs and increased competition from other retailers like Wal-Mart Stores Inc (NYSE: WMT) and Costco Wholesale Corporation (NASDAQ: COST) that are increasing their consumer electronics offerings. This morning, following Best Buy's earnings report, Circuit City shares dropped 2.6%; the company is scheduled to report its own earnings Wednesday morning.

Despite a challenging environment, analysts believe Best Buy remains the best-positioned in the consumer electronics segment. Executives, too, are optomistic about the second half of the year, expecting "materially better sales" in home theater and digital imaging, as well as with the company's Geek Squad service. Executives expect flat panels, notebooks and gaming will remain "very appealing." Additionally, the company is planning to expand Apple Inc's (NASDAQ: AAPL) store-within-a-store concept, and anticipates to have just under 300 of these by the end of the year.

While Best Buy's performance and expansion have helped it in this area until now, let's hope that CEO Brad Anderson's comment that the company's strategy is consistent with the long-term results the company hopes to achieve, even if Q1 results may not have shown it, holds true.

MOST NOTEWORTHY: Amgen (AMGN), Wendy's (WEN), webMethods (WEBM), Global Crossing (GLBC) and International Securities Exchange (ISE) topped out today's noteworthy downgrades:

• A host of companies shot down Amgen Inc (NASDAQ: AMGN) today:
• Lazard cut the drugmaker to Sell from Buy while Citigroup cut them to Sell from Hold. JP Morgan and HSBC downgraded Amgen to Neutral from Overweight while Morgan Stanley cut shares to Equal-Weight from Overweight.

• Elsewhere, Wendy's Int'l (NYSE: WEN) was downgraded by Citigroup to Hold from Buy on valuation.

• Deutsche Bank cut shares of webMethods Inc (NASDAQ: WEBM) to Hold from Buy as they expect the software AG merger to go through.

• Global Crossing (NASDAQ: GLBC) was downgraded to Hold from Buy at Deutsche Bank following the company's Q1 miss and revised guidance.

• The International Securities Exchange (NYSE: ICE) was downgraded at Banc of America given potential risks to the Eurex bid. They are not counting on rival bids and recommend moving to the sidelines...

OTHER DOWNGRADES:

• HSBC downgraded Rio Tinto (NYSE: RTP) to Neutral from Overweight.

• Morgan Stanley downgraded King Pharma (NYSE: KG) to Equal Weight from Overweight. Pacific

• Crest downgraded Actions Semiconductor (NASDAQ: ACTS) to Sector Perform from Outperform.

• Raymond James downgraded ServiceMaster Co (NYSE: SVM) to Market Perform from Outperform.

• Soliel downgraded Tweeter Home Entertainment (NASDAQ: TWTR) to Hold from Buy.

Analyst summaries provided by TheFlyOnTheWall.com (subscription required)

Tweeter Home Entertainment (NASDAQ: TWTR) is in some serious trouble after reporting a 35.2 million dollar loss for the quarter, warning of the possibility of bankruptcy, and seeing its stock crater almost 70% to an all-time low of less than 70%. Faced with competition from bigger companies like Best Buy (NASDAQ: BBY) and even Wal-Mart (NYSE: WMT), the 5-year chart pretty much tell the story:

On Thursday, struggling electronics retailer Tweeter Home Entertainment Group, Inc. (NASDAQ:TWTR) announced plans to close 49 of its 153 locations, slash 20% of its workforce, and refocus its energy on its Consumer Electronics Playground store format. The move comes after years of struggling to compete with stores like Best Buy Co., Inc. (NYSE:BBY) and even Wal-Mart Stores, Inc. (NYSE:WMT), and sent the company's shares up more than 25% on Thursday.

With the Tweeter stores underperforming, TWTR appears to be putting its energy into the CE Playground stores, and is beginning the process of converting many Tweeter Locations into CE Playground. Will it work? I'm skeptical. The new concept appears interesting, and according to the company, will move the company towards a service and installation-based business model. According to CEO Joe McGuire, "We have evolved from being a traditional retail store with strong product knowledge skill sets to a solution-centric demonstration and display model that also teaches our customers how to bring CE products to life through integration and installation."

While the idea is interesting, it seems likely that bigger players like Best Buy will still be able to crush them if the format works. That said, the stocks looks very cheap and, if you have faith in the CE Playground concept, you may want to take a look at TWTR shares.

Tweeter Home Entertainment Group Inc. (NASDAQ:TWTR) is trying to ease out of the line of fire in a flat-panel television price war that erupted over the holidays and is extending through Super Bowl Sunday.

Recently, Tweeter has seen its share price plummet as it has struggled to match all these TV price cuts by the big boys. The solution? How about getting out of the low-end flat TV market and focusing on custom home electronics installation and higher-end sets? This is a way to differentiate yourself from the mass merchants and entry-level flat-panel TV peddlers, that is for sure.

In fact, Tweeter's CEO said that the retailer will focus on mid- to upper-range TV sets this year -- and will eventually exit the low-end flat TV market completely. Will customers care or respond? Probably not. And those that shop for flat-panel TVs will continue to go to Wal-Mart Stores, Inc. (NYSE:WMT) while style and quality-conscious shoppers will continue shopping Tweeter.

With the Super Bowl just about here, are you rushing out to buy a new flat-panel television set like the "millions" of customers and bowl watchers are? If so, you are not alone. It's estimated that over 2 million new TV sets are being sold (some right now) to prepare for the upcoming Bears-Colts game in a few days.

I'm really not sure who specifically goes out to buy a television for a single sporting event, but I'm quite sure that the Super Bowl itself becomes the end of procrastination for millions. All those new TVs are sold across the country in retailers like Best Buy (NYSE:BBY), Circuit City Stores (NYSE:CC), CompUSA, Wal-Mart Stores Inc. (NYSE:WMT), Tweeter, The Good Guys and Ultimate Electronics.

While there are reports of millions buying a new big screen for the big game, as we constantly see in ads from these retailers, I have a different theory. My theory is that all these new TV sales are not transacted due to a single football game; they are sold because a single event -- heightened by relentless "big game" marketing -- prompts the TV-buying procrastinator in us all to finally plunk down the cash to get that screen we've always wanted.

Are smaller electronics retailers like The Good Guys, Tweeter and Ultimate Electronics being squeezed by the likes of the two largest consumer electronics chains in the country? Both Best Buy Co., Inc. (NYSE:BBY) and Circuit City Stores, Inc. (NYSE:CC) seem to have cornered the marketplace for things like iPods, laptop computers, and plasma TVs these days.

There are other choices on where to shop, however. An analyst with RBC Capital Markets cut his price target on Tweeter Home Entertainment Group, Inc. (NASDAQ:TWTR) today from $5 to$3 while also trimming his earnings forecasts for the fiscal fourth quarter ended September 30 and for the 2007 and 2008 fiscal years. But why? Because -- shoppers are apparently skipping Tweeter for the two larger national chains for home, car, and personal electronics.

Best Buy and Circuit City both seem to be squeezing Tweeter on the sale of flat-panel television sets, like LCD TVs and Plasma TVs. Best Buy's rollout of specialized concept stores are also narrowing the differentiation between itself -- a mass merchandiser -- and specialty electronics firms like Tweeter.