Sports Digest.

SPORTS BUSINESS: Tennis star Andre Agassi won the second set of his legal battle with the taxman yesterday in a victory which could cost the British Revenue half a billion pounds.

Three appeal judges in London allowed Agassi's challenge to a High Court ruling that foreign showbusiness and sports stars on tour in Britain are liable for British income tax on money earned from overseas product endorsement deals - even if the cash never sees the light of day in this country.

The Court of Appeal ruled that Agassi was not liable to British tax on income paid by German sportswear makers Nike and Head Sports to his US-based company, Agassi Enterprises Inc, because none of them was resident or had a "tax presence" in Britain.

Inland Revenue lawyers are to petition the House of Lords for leave to appeal.

Agassi's legal team estimated the Revenue could end up repaying up to half a billion pounds to the many entertainers and sports stars who have toured in Britain since the 1988 Income and Corporation Taxes Act came into force.

BALCO CASE: Victor Conte, head of the BALCO lab at the centre of a global steroid scandal, says in court papers filed yesterday that a US federal agent last year asked him if he would secretly record athletes suspected of doping.

The papers come ahead of a December 1st hearing at which a judge will review motions to dismiss the case.

In one document, Conte recalls a September 3rd, 2003 search of his office in which Internal Revenue agent Jeff Novitzky questioned him.

"Novitzky even asked if I was willing to wear a wire and secure evidence of the involvement of anyone," he declared. "I told him 'absolutely not'."

Conte said he did list athletes with whom he had worked."We simply made a list of athletes that I had worked with and provided legal services," Conte said in the filing. "At no time did I confess to distributing steroids."

FORMULA ONE: Dutch driver Christian Albers is to test drive for Jordan at Jerez in Spain on December 1st, the Formula One team said yesterday.

Albers (25) was set to test for Jordan, who have a Dutch sponsor, in September but postponed the drive to concentrate on the German DTM touring car championship. Albers, a former German Formula Three champion, was a test driver for Minardi in 2002.

SURFING: Five Irish surfers will compete in the World Junior Surfing Championships, from December 1st-16th in Tahiti.

Sligo surfers Cain Kilcullen, Enniscrone, and Jack Selby Smith, Easkey, will compete in the under 18 division along with Fergal Smith from Westport. Waterford's Hugh Galloway will compete in the under 16 division and Easkey Britton, Donegal, will compete in the under 18 girls.