"With Duncan
coming off an injury we expect there to be a lot of betting action on this
series .

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Complete odds and propositions on the NBA playoffs can be found at
http://www . Callaway Golf
Company makes and sells the Callaway Golf(R) HX(R) Tour Balls, HX Blue
and HX Red Balls, HX Hot Balls, Big Bertha(TM) Blue and Big Bertha Red
Balls, and the Warbird(R) Balls.

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Denver is
listed at 22-1 to win the championship and are a +400 underdog in their
opening round series against the Spurs .

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About Sportsbook.
The Callaway Golf Performance Center at Neshanic Valley combines
computerized analysis with the hands-on expertise of certified club
fitting professionals, using technology that originated at the
Callaway Golf Richard C.com and
www.

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com has posted odds
on the first round of the 2005 NBA Playoffs and Tim Duncan and the San Antonio
Spurs are big -500 favorites over Carmelo Anthony and the Denver Nuggets.
The Callaway Golf Performance Center employs a sophisticated
computer system incorporating high-speed cameras to capture critical
swing data.topflite.

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Those
interested in a fitting can arrange referrals through their home club
professionals and, following the fitting at the Performance Center,
golfers can place an order with their home club professional for
delivery within a few days.
Callaway Golf Company makes and sells Big Bertha(R) Metal Woods,
Irons and Hybrids including, ERC(R) Fusion(R) Drivers and Fairway
Woods, Great Big Bertha(R) II 415 Titanium Drivers, Big Bertha
Titanium 454 Drivers and Big Bertha Stainless Steel Fairway Woods, Big
Bertha Heavenwood(R) Hybrids, Big Bertha Stainless Steel Irons, Big
Bertha Fusion Irons, X-18(R) and X-18 Pro Series Irons, X-Tour(TM)
Irons, the Game Enjoyment System(R) of GES(R) Golf Clubs, Callaway
Golf Forged+ Wedges, Callaway Golf Tour Blue(R) Putters and Callaway
Golf I-Trax(TM) Putters.

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com is the largest sportsbook and casino on the planet,
offering numerous products including sports betting , horse racing, poker,
casino and virtual games. The
Neshanic Valley facility joins existing Callaway Golf Performance
Centers at St.

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Callaway Golf Performance Center Opens at Neshanic Valley Golf Course

"We are pleased to offer golfers in the tri-state area access to
the same fitting technology we have at our headquarters in Carlsbad,"
said Joe Urzetta, VP of U. The Callaway Golf
Performance Center at Neshanic Valley welcomes all golfers in the
Northern New Jersey and greater New York Metropolitan area.

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After San Antonio, Sportsbook.

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Business Editors/Sports Editors/Golf Writers

CARLSBAD, Calif.

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Located about an hour from New York City, Neshanic Valley is
operated by the Somerset County Park Commission. Callaway Golf Company also makes and sells
Odyssey(R) Putters , including White Steel(TM), White Hot(R),
TriHot(R), DFX(R), Dual Force(R) and 2-Ball Putters.

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com .sportsbook. The
Callaway Golf Performance Center at Neshanic Valley opened to the
public earlier this month at Neshanic Valley Golf Course in Neshanic
Station, New Jersey, bringing to golfers in the tri-state area the
same technology used to fit the world's top touring professionals. Trained specialists analyze that data to provide optimum
club specifications for each golfer's swing by measuring club head and
ball speed, launch angle, backspin and trajectory shape, sidespin,
attack angle , launch angle, impact efficiency and trajectory results.

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com has listed Miami (13-5), Phoenix (4-1)
and defending champions Detroit (9-2) as leading title contenders.odysseygolf.

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"This is a great opportunity for
golfers to have a high-quality fitting experience at an outstanding
facility.

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----Callaway Golf
Company (NYSE:ELY) today announced the opening of its fifth Callaway
Golf Performance Center , a high-tech club fitting facility. Helmstetter Test Center in Carlsbad. For more information about Callaway Golf Company, please
visit our websites at www.

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"This is a great series because it showcases maybe the best player in the
game right now, Tim Duncan, against one of the rising stars in basketball in
Carmelo Anthony," says Peter Childs, Odds Maker, Sportsbook.com
Sportsbook . Andrews Golf in Las Vegas (two locations), The Golf
Resort at Indian Wells in Indian Wells, California , and Golfdom in
King of Prussia, Pennsylvania.

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Sportsbook.com lists Spurs as big favorites over Nuggets in first round match-up

The
Spurs are also the favorites to win their third title at 12-5 odds . It is the flagship brand for Sportingbet PLC,
(LSE: SBT), the world's largest publicly traded online betting, gambling and
gaming company.

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"Neshanic
Valley Golf Course is the Somerset County flagship golf facility and
the perfect venue to host Callaway Golf's industry leading fitting
technology ," said Bob Ransone, Golf Operations Manager.

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SAN ANTONIO, TX, April 21 - Sportsbook.

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Denver and San Antonio split the season series with two wins apiece. Callaway Golf also owns and operates
The Top-Flite Golf Company, a wholly owned subsidiary that includes
the Top-Flite(R), Strata(R) and Ben Hogan(R) brands and Bettinardi(R)
Putters.com

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Denver, one of the hottest teams in the league in the second half of the
season, won the last two meetings between the teams, however Tim Duncan did
not play in either game for the Spurs.com. Our retail accounts in the tri-state area also will benefit
as they can give their customers the Callaway Golf fitting experience
at a local facility.