Dear Sports Fan:

We?re proud to report that renowned sports analyst Danny Sheridan has named Heritage Sports as
the #1 offshore sports book in the world. Danny cited our excellent customer service, creative propositions, and straight-ahead commitment to providing our clients with the best product at the
best value.

To celebrate, we?re sending you Danny Sheridan?s ?Special Report on the Offshore Sports Industry.? You can read more about us and other elite offshore sports books for 2001 in this exclusive, free report.

Then take a few moments to open or reactive your Heritage account. Just call one of our friendly Customer Service Representatives at 800-800-7777. You?ll be on your way to some serious action.

Your friends at Heritage World Wide Sports

With offshore sports gaming now a multi-billion dollar industry, it can be difficult for the consumer to separate the reputable sports book from the less so, the exceptional from the merely average. My staff and I, with the help of other industry pros, have investigated many of the present offshore operations. Those that met or surpassed our standards for 2001 are included in this report.

Our analysis has shown that these offshore sports books are honorable and financially strong, but we welcome your experiences. Send your comments, positive or negative, to Sheridan Specials, Inc., P.O. Box 2122, Mobile, AL 36652, 1-251-476-1122.

Heritage Sports ? 800 800 7777 ? www.HeritageSports.com
An industry pioneer, Heritage was one of the first sports books to open offshore. They brought a passion to build the most well-run, customer service-focused company in the business ? and they?ve done it. They?re one of the most creative sports books I?ve ever seen when it comes to developing new promotions, such as special wagers and enhanced parlay odds during their weekday ?Madness Hours, ? ?almost parlays,? and ?if? bets when you?re out of available credit. Even in the strong field listed here, Heritage?s consistent dedication to providing the best product at the best value has impressed me enough to select them as my pick as the best of the best for 2001 and the #1 sports book in the world.

Tradewinds ? 800 387 9358 ? www.tradewinds.co.cr
A very low-key sports book, with one huge, differentiating factor that didn?t slip our investigation. They take the biggest bets I?ve heard of and, most important, they pay. This no-nonsense shop takes bets ranging from $10 to whatever you arrange over the phone. I haven?t heard of a maximum refused yet. The underground stories told of bets paid off by Tradewinds are impressive. You can feel comfortable including this operation in your list of ?outs.?

Olympic ? 888 Fast Bet (327 8238) ? www.TheGreek.com
No one beats the Greek in putting up the first line in the world many days ? and I mean on about every game and proposition you can think of. The ?Greek? is a gambler and if you?re one too, then Olympic will probably give you more opportunities than you?re going to find just about anywhere to gamble it up. This is a solid shop, run by a man who is one class act with a lot of heart.

ABC Sports ? 800 260 3415 ? www.ABCIslands.com
ABC Sports opened in the Caribbean several years ago, in what I call the second wave of sports books to select an offshore haven - a move that didn?t seem to slow them down in becoming a top sports book. They are well-managed, motivated (especially this year, with the return of their old manager) and take care of business in a quick, efficient manner. Their claim to fame: They offer clients the world?s absolute best teaser prices.

Royal Sports ? 800 644 3846 ? www.BetRoyal.com
Royal Sports moved to the Caribbean in the ?second wave,? like ABC Sports. While these two sports books were obviously the cream of their class, they offer very different styles. Royal is a much more laid-back book , but don?t let that fool you. Every member of Royal?s management I?ve met takes a tremendous pride in the consistent level of quality service their clients receive day in and day out. I don?t believe there?s a sports book out there that gets you your money any faster, making them another in a handful of world-class sports books.

WIT Sports ? 800 416-4031 ? www.WitSportsbook.com
A slew of new sports books opened their doors last year. There aren?t many left. So I can?t help but acknowledge the accomplishments of first-year sports book WIT as my ?Rookie of the Year.? WIT stands for ?Whatever It Takes? (to please a customer) and they put their money where their mouth is. Like Olympic, WIT puts out a lot of propositions and they put them out early. That confidence is pretty impressive for a couple of new kids on the block. WIT is a solid sports book ? at their current pace it shouldn?t be long before they could join the elite list of top sports books.

The lines of these

sports books appear,

in one form or another,

on the world-famous

Don Best line feed,

www.DonBest.com

as well as on my site at

www.dannysheridan.com

     Meet Danny Sheridan - America's Premier Sports Analyst

Danny Sheridan has been one of the world?s top sports analysts for decades. His many credits ? and point spread accuracy ? have earned him a place in sports history. In fact, The Sporting News named Danny the 53rd most powerful person in sports.

Danny?s daily odds are featured in USA Today and its international edition. This season, his NFL analysis can be heard each Sunday in every NFL market on the nationally syndicated radio show
?Pro Football Weekly.? He can be seen on national TV each week during the college and pro football season and this Fall will have feature football articles in Maxim and Penthouse.

Danny co-hosted CNN?s College Preview Show for 10 years; has appeared on ABC, CBS, NBC, FOX, ESPN, and CNBC; and has been featured in every major newspaper in the country. To find out more, visit www.dannysheridan.com or call 1-251-476-1122.