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The Dallas Cowboys are the most valuable franchise in North American sports, according to estimates by Forbes magazine, followed by the Washington Redskins, Carolina Panthers and New York Yankees.

Dallas is worth $413 million, the magazine printed in its Dec. 14 issue, which was released Sunday. Washington is worth $403 million, Carolina $365 million and the Yankees $362 million.

The Buffalo Bills and New England Patriots tied for 19th among NFL franchises at $252 million.

The value of the Yankees is far below what Cablevision Systems Inc. and George Steinbrenner have valued the team at in their sales talks -- $600 million to $1 billion, according to various reports.

The Chicago Bulls top NBA teams on the magazine's list at $303 million. The New York Rangers ($195 million) top the NHL, while the Buffalo Sabres ($91 million) rank 21st among NHL teams.

While the Los Angeles Dodgers were sold from Peter O'Malley and his family this year for about $350 million, Forbes reported the team is worth $236 million, eighth among baseball teams.

Baltimore is ranked second in baseball at $323 million, followed by Cleveland ($322 million).

Estimates are based on 1997 revenue and expenses for baseball and NFL teams, and 1997-98 revenue and expenses for NBA and NHL teams. Forbes said it took into account the teams' facilities.

The Cowboys are estimated to have the highest profit ($41.3 million), followed by the Rockies ($38.3 million), the Trail Blazers ($34.2 million), Redskins ($31.7 million) and Dolphins ($31.6 million).

Favorites fall at Hollywood

INGLEWOOD, Calif. -- The favorites took a beating in two rich turf races at Hollywood Park on Sunday.

Squeak, a 6-1 outsider, overtook 41-1 long shot Real Connection midway through the stretch and went on to a decisive six-length victory in the $700,000 Matriarch Stakes for fillies and mares.

Green Jewel, a 15-1 outsider, was third in the field of eight as 13-10 favorite Auntie Mame and highly regarded See You Soon finished well up the track.

Two races later, 17-1 long shot Vergennes won the $500,000 Early Times Hollywood Derby for 3-year-olds by 1 3/4 lengths over 15-1 long shot Dixie Dot Com. Lone Bid, a 9-1 outsider, was another 1 3/4 lengths back in third place.

Ladies Din, the 24-10 second-favorite, and Dr Fong, the 13-10 favorite, finished fourth and fifth, respectively.

Schmitt still a force in ski jump

LILLEHAMMER, Norway -- Martin Schmitt of Germany won his second straight World Cup ski jumping competition Sunday with 239.9 points, 16.4 points ahead of Finland's Janne Ahonen.

Meanwhile, World Cup leader Hannu Manninen of Finland won the Nordic combined sprint competition Sunday.

Austria dominates super-G

LAKE LOUISE, Alberta -- Alexandra Meissnitzer completed the hat trick for powerhouse Austria at the women's World Cup races, winning the super-giant slalom with a flawless run Sunday.

Meissnitzer, who came into the race with two previous World Cup super-G wins, flashed down the slick course in 1 minute, 17.32 seconds to claim the gold.

Austrian Renate Goetschl won downhills Friday and Saturday.

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