Bank of America (NYSE: BAC) has said that it generates $10 in revenue for every $1 it invests in sports marketing, and nets $3 of that amount in income. In theory, taxpayers as shareholders should support these deals if they will enhance the company's ability to generate income.

But still: The company has broken off its talks for a long-term endorsement deal with the New York Yankees amid fallout from the market collapse and the government's bailout of the firm. Many Americans and politicians feel that it's hypocritical for companies like Bank of America and Citigroup (NYSE: C) to take billions in taxpayer cash and then spend hundreds of millions on naming rights for stadiums.

This post is part of our feature on Money Winners of 2008. See all 20.

Everybody likes an underdog, but especially me -- I'm a die-hard Cincinnati Bengals fan, after all. So, heading into the 2007 football season, I had quite a soft spot for New York Giants quarterback Eli Manning. His older brother, Peyton, had just led the Indianapolis Colts to a Super Bowl victory. Meanwhile, cranky New York sports fans were calling for Eli's head due to his rather spotty performance behind center. As far as Archie's boys go, it wasn't hard to pinpoint Eli as the underdog.

But, a funny thing happened on the way to the Super Bowl. The Giants nearly upset the undefeated New England Patriots in their last regular-season game, and then the Boys in Blue went on to score unexpected playoff victories against the Tampa Bay Buccaneers, the Dallas Cowboys, and the Green Bay Packers. Suddenly, Eli Manning was following in big brother Peyton's footsteps and preparing for a final showdown against the (still undefeated) Patriots in Super Bowl XLII.

Going into that fateful championship game, it's probably a safe bet to say that most of the football universe was rooting for the Giants. By this point in the season, the Patriots had embarrassed nearly every team in the NFL once or twice, and sports fans were thirsty for vengeance. As a result, the Eli Manning fan club swelled to proportions never before seen.

This post is part of our feature on Money Winners of 2008. See all 20.

It wasn't like Michael Phelps hadn't done well for himself by the time he got into the swimming pool at the 2008 Beijing Olympics. He was pulling in between $4 and $5 million a year after winning six gold medals in the 2004 Athens Olympics. And was already a sports marketer's wet dream, so to speak.

But then he went and broke Marc Spitz's 36-year record by winning eight gold medals, and the real race was on: to break out as the first $100 million Olympian.

Or at least that's what his managers and agent were saying. Measuring the precise wealth of sports stars is something of an art. Most of their great wealth comes from corporate endorsement deals, which are often heralded more as approximations than exact hard figures.

The Nielsen/Net Rating recently began reporting a new metric for internet advertisers: the total minutes each page is viewed. Online content providers are panicking, as this threatens to overturn their customary pay per page view model that has been so lucrative.

This caused me to wonder if such a change isn't due in more traditional ad venues. For example:

Outdoor advertisers -- Companies such as Clear Channel (NYSE: CCU) have long charged by number of cars passing by a location, but what if the speed of the traffic were factored in? On some of California's crawlways, a single billboard might be in view for half an hour. Why should it cost no more than one on freeways that actually flow?

From a new racing team to a shiny new car, Dale Earnhardt Jr. appears to be starting fresh. The NASCAR favorite is leaving Dale Earnhardt Inc. (the racing company founded by his late father) and signing up with Hendrick Motorsports, which also employs household racing name Jeff Gordon.

To coincide with this change in lifestyle, Earnhardt has announced a new partnership with Sony Corporation (NYSE: SNE), whose logo will now adorn the hood of his new vehicle. Sports Illustrated reported earlier today that he told reporters: "I'm a big electronics fan. I'm a big computer guy. It's [sic] products I can dig." He also noted that he was given a digital camera as part of the endorsement package (he can't afford one on his own?).

What Earnhardt - dressed in Puma tennis shoes while mentioning hopes of a future additional alliance with Adidas - failed to mention is what this new deal means for the future of his relationship with Anheuser-Busch Companies, Inc. (NYSE: BUD). Budweiser has sponsored Earnhardt since 1999, complete with a hood decoration, and this contract is still valid. Forbes indicates that BUD will continue its personal-services contract arrangement with Earnhardt, which gives the beer giant the right to his likeness, name, and voice for its promotions.

The news hasn't benefited either of the stocks today - both SNE and BUD are showing modest losses in late-afternoon action.

Beth Gaston Moon is an analyst at Schaeffer's Investment Research.

Arguably the most polarizing issue in American pop culture since Rachel and Ross, Sanjaya Malakar is loathed by millions, beloved by millions more, and ironically supported by Howard Stern and others hoping to summarily squash the six-seasons-old American Idol franchise in one fell swoop. But one thing is certain ... while the kid may not have the pipes of Melinda Doolittle, the charm of Chris Richardson, or the inventiveness of Blake Lewis, he is certainly a marketable commodity.

To this end, the president of KFC - a division of Yum! Brands (NYSE: YUM) - has made an offer to Sanjaya in an attempt to raise awareness of its KFC Famous Bowls. According to PostChronicle.com, a letter reportedly penned last week offers: "If you don a bowl hairdo during one of your next nationally televised performances, KFC will grant you a free lifetime supply of KFC Famous Bowls. We're sure America will be as 'bowled-over' by your take on this classic look as they are by our KFC Famous Bowls."