DeVos blames a limited number of skyboxes and expensive clubseats, falling attendance and rising player salaries for theMagic's financial dilemma. The city says public sentiment isn'tsupporting the construction of a new $250-million basketball courtand that, although the city doesn't want to lose the Magic, DeVoswill have to solve his own money problems.

For example, the influential 5,000-member Central Florida HotelMotel Association is adamant against using any part of tourist taxmoney for a new sports house. The hoteliers feel the tourist taxshould be used to promote the hospitality business, not sports.

As for renovating, expanding and updating the existing arena,DeVos is willing to contribute only an amount comparable to whatmost other owners in the league have given in similarsituations--between 11% and 29% of the cost. And that's the rub.Nobody yet knows what it will cost to put a new face on the TDWaterhouse Centre. A city-commissioned study is due in March,supposedly detailing expenses involved. The arena cost $110 millionwhen it was built in 1989.