The Boston Red Sox got an extra bill after winning the World Series. Boston and Anaheim must pay baseball's luxury tax along with the New York Yankees, according to final figures compiled by the commissioner's office. The Yankees are required to pay $25,026,352, according to a Dec. 21 memorandum that was sent to all major league teams. Boston owes $3,155,234 for exceeding the payroll threshold of $120.5 million, and Anaheim got a bill for $927,059. Checks for the competitive-balance tax, as it is formally known, are due at the commissioner's office by Jan. 31. In 2003, the first year of the new luxury tax, the Yankees were the only team to pay, owing $11,798,357, according to the team's latest revised bill. Because they exceeded the threshold a second time, the Yankees were taxed at a rate of 30 percent for the amount they were over. Boston and Anaheim were taxed at a 22.5 percent rate. If the Yankees go over the 2005 threshold of $128 million, which appears certain, they would be taxed at a 40 percent rate. New York also estimates it will give up about $60 million as part of baseball's revenue-sharing plan this season, meaning the Yankees will send the commissioner's office about $85 million of their estimated $315 million revenue in 2004. Boston's revenue-sharing payment is estimated at approximately $42 million on revenue of at least $220 million.

BASEBALL

Eric the Red: Free agent Eric Milton and Cincinnati agreed to a $25.5 million, three-year deal as the Reds kept revamping their pitching staff.

Father-son reunion: The San Francisco Giants finalized a two-year contract with outfielder Moises Alou that reunites him with his father, manager Felipe Alou. The deal is worth about 3.25 million and includes a player option for the 2006 season. An agreement was reached last week, but was pending until Alou passed a physical.

No arbitration: The Chicago Cubs agreed to a $900,000 one-year deal with outfielder Todd Hollandsworth, avoiding arbitration. Hollandsworth is guaranteed $900,000 under terms of his contract, but it could rise to $1.2 million based on how much time he spends on the active roster. He could earn up to $1.7 million with incentives.

Perez intrigued by Mets: Free-agent pitcher Odalis Perez is interested in talking with New York Mets general manager Omar Minaya. Perez said he wants a contract similar to the recent deals signed by Kris Benson and Matt Clement.

SKIING

Training runs: Overall World Cup leader Bode Miller and U.S. teammate Daron Rahlves finished second and third during downhill training on a course that will host the world championships. Olympic gold medalist Fritz Strobl of Austria was fastest in the first training session for Wednesday's race in Bormio, Italy. He covered the 1.8-mile Stelvio layout, which was softened by recent snow, in 1 minute, 53.22 seconds. Miller was 1.19 seconds behind and Rahlves was 1.23 back.

HOCKEY

World Juniors: The United States matched Switzerland's four-goal outburst in the third period for a 6-4 victory in Grand Forks, N.D., in the preliminary round of the World Junior Hockey Championship.

The United States led 2-0 entering the third after goals by Ryan Callahan and Kevin Porter, but Switzerland tied it with two quick scores.

HONORS

AP Male Athlete of the Year: Lance Armstrong was honored Monday as The Associated Press Male Athlete of the Year for the third straight year. He joined Michael Jordan (1991-93) as the only athletes selected by sports writers and broadcasters three straight times since the honor was first awarded in 1931.

- Combined news services

Television

* College Football

Independence Bowl, Miami (Ohio) vs. Iowa State, 4:30 p.m., ESPN

Insight Bowl, Notre Dame vs. Oregon State, 7:45 p.m., ESPN

* NBA, Nets at Bulls, 7:30 p.m., WGN

* Men's College Basketball

Tulsa at Oklahoma, 5 p.m., ESPN2

Gonzaga at Oklahoma State, 7 p.m., ESPN2

Radio

* Men's College Basketball

UVSC at Oral Roberts, 3:30 p.m., KOVO-AM 960

SUU at BYU, 7 p.m., KSL-AM 1160

Weber State at Utah, 7 p.m., KALL-AM 700

* AHL, Grizzlies at Monarchs, 5 p.m., KJQS-AM 1320