When he was divorced in 1992, the former Buffalo Bills star was worth about $11 million. His Rockingham estate alone was valued at about $5 million. He had an annual income of about $1.1 million-including roughly $550,000 as a Hertz spokesman and $400,000 as an NBC sports commentator. He had monthly alimony payments of $9,000 and child support of $15,000.

The June 1994 murders quickly ended his career as a pitchman and commentator. The legal bills were crushing. To raise money he liquidated holdings and cashed in on his notoriety. Also, he may have transferred assets to pension plans, which cannot be taken in a lawsuit. Some of his moves:

Earns $2.8 million from his book, “I Want to Tell You,” his video, photos, interviews and autographs.

Sells Ferrari for $100,000, New York apartment for $1.1 million, Honey Baked Ham interest for $1.25 million.

Acquires $3 million line of credit from bank using Rockingham as collateral in April 1995.

Lends himself roughly $400,000 from businesses he owns.

Receives $1.75 million insurance settlement to help cover civil-trial costs.

The plaintiffs and Simpson have few disagreements over what he is worth now, but the disagreements they do have are major. The assets/liabilities sheet:

Current assets Bank checking account $6,137 Legal defense fund 471 Other bank account 240 Properties Pigskins Inc. $242,500 May Medical Building 42,000 Fixed assets Pension fund $4,121,479 Rockingham home 3,700,000 Personal furnishings, art 500,000 Suburban auto 64,069 Electric bicycle 4,350

Disputed assets

Mother’s condo: Simpson values it at $1, because his mother is the beneficiary. Plaintiffs say it will be his after her death and is worth $250,000.

NFL pension present value: plaintiffs say it is currently worth $175,592. Simpson says it is worth $0 until he is 55.

Orenthal Productions: plain tiffs say his company owes him $265,727. Simpson says it’s broke.

Value of name, likeness, trademarks: the plaintiffs say Simpson will earn more than $25 million in the next 25 years. Simpson says he will earn $0.

Total assets

Plaintiffs’ claim $34,253,134 Simpson’s claim 8,681,249 Liabilities Legal, other expenses, criminal and civil cases $2,897,635 Rockingham mortgage 2,300,000 Legal fees, custody case 188,968 Children’s legal fees in ‘custody case 19,525 1993 IRS taxes 7,811 Mortgage, mother’s condominium 1,959 TOTAL LIABILITIES $5,415,898 Estimated income taxes Plaintiffs’ $13,133,707 Simpson’s 4,121,503 Assets in excess of liabilities, after taxes Plaintiffs’ $15,703,529 Simpson’s -856,157

Plaintiffs say they can’t account for $1.25 million Simpson received from the sale of his Honey-Baked Ham interest and $1.75 million he got from his insurance settlement. They allege he is hiding the money. Simpson says he used it to pay off taxes and bills.