Estate of Paul E. Brown, Deceased, Peter D. Brown and Michael Brown, Co-Executors - Page 15

                                         15                                           
               2.   Game Attendance                                                   
               The Bengals were not as successful after Paul Brown stopped            
          coaching in 1975.  The team's record was 4-12 in both 1978 and              
          1979.  In 1980, the Bengals had a 6-10 record and finished last             
          in their division.  This poor performance hurt the Bengals'                 
          season ticket sales and attendance.  From 1978 to 1980, the                 
          Bengals' season ticket sales dropped from 43,712 to 38,527.                 
               In 1981, the Bengals played in the Super Bowl for the first            
          time.  In 1982, the Bengals finished second in their division               
          with a record of 7-2, and lost in the first round of the                    
          playoffs.  Season ticket sales and attendance improved in the               
          early 1980's.  Season ticket sales increased to 48,273 in 1982.             
               The NFL set attendance records in 1979, 1980, and 1981.                
          Attendance dropped in 1982 because of the players' strike.  NFL             
          game attendance in those years was as follows:                              
                                 NFL Game Attendance                                  
                                                                                     
                    1979           1980          1981       1982                      
          NFL                                                                         
          Total     13,182,039     13,400,000    13,606,990   7,367,438               
          Average       58,848         59,787        60,745      58,472               
          % of Stadium                                                                
          Capacity                      92.4%         93.8%                           
                                                                                     
          Bengals                                                                     
          Average                  49,657         54,900      57,397                  
               NFL gate receipts are shared as follows:  66 percent to the            
          home team (15 percent of which is to pay stadium rent and day-of-           




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