Estate of Paul E. Brown, Deceased, Peter D. Brown and Michael Brown, Co-Executors - Page 17

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          Court issued its written judgment on the liability issue.  The              
          NFL appealed.  As a result of the ruling, the Oakland Raiders               
          moved to the Los Angeles Coliseum for the 1982 season.                      
               On April 13, 1983, the jury returned a verdict of about $60            
          million, including legal fees.  That amount was to be paid by the           
          other 27 NFL teams.                                                         
               The NFL appealed the damages verdict.  The litigation,                 
          including the award of damages, was disclosed in the financial              
          statement of the Cincinnati Bengals, Inc., for the fiscal year              
          ending February 29, 1984.  It contained the following statement:            
               The judgment awarded damages to the plaintiffs of                      
               approximately $49 million (as trebled), plus interest.                 
               In addition, plantiffs can be expected to assert                       
               substantial claims for attorneys fees if they are                      
               ultimately successful in this litigation.  On February                 
               28, 1984, the liability judgement was affirmed by the                  
               Court of Appeals.  The National Football League and its                
               certain member clubs are in the process of appealing                   
               the damages award and intend to continue to defend                     
               their position on the liability issues.                                
               4.   1982 NFL Players' Strike                                          
               NFL players were on strike from September 20 to November 17,           
          1982.  Nine of the 16 regular games were played.  Because of the            
          strike, total attendance was 7,367,438, down 45.9 percent from              
          the 1981 season.  Average paid attendance per game played for the           
          1982 season was 58,472, down 3.7 percent from the 1981 season.              
          The Bengals average paid attendance per game increased from                 
          54,900 for the 1981 season to 57,397 for the 1982 season.                   







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