“Michael, we’re bigger than U.S. Steel,” intones Hyman Roth to Michael Corleone as he recounts the various successes of their joint organized crime activities throughout America in the 1950s. In the 21st century, American football --- in its professional and collegiate branches --- would make almost any Fortune 500 company envious. In 2013, the highest paid public employees in 27 states were college football coaches. And their reported multi-million-dollar salaries often do not include separate earnings from camps and endorsements. The 10 biggest college football programs in America earned $800 million in 2013. Earlier this month, the NFL Hall of Fame exhibition game drew a television rating higher than the Stanley Cup Final, NBA Conference Final games and Major League Baseball championship games. Football is now king of American sports.

But success has come at a heavy public price. BILLION-DOLLAR BALL may not be the book that rabid football fans want to read, but they certainly should. Gilbert M. Gaul focuses his investigative reporter talents on the college football game and the problems created by lucrative salaries, television deals and corporate sponsorships. Some fans are already aware of the information included in the pages of this interesting book, which comes from previously reported news accounts and documentaries. Those who are not aware either do not care or do not wish to acknowledge what is happening to football at the college level.

"BILLION-DOLLAR BALL may change many minds about what is happening at the collegiate level. Even if you disagree with Gaul’s conclusions, if college football is your passion, then this is a book you should read."

Gaul is a two-time Pulitzer Prize-winning investigative journalist. BILLION-DOLLAR BALL reads like a well-constructed newspaper account of what has happened and continues to happen in college football. In a series of well-organized and well-documented chapters, Gaul sets out the list of charges. First, too much money is being poured into college athletic departments, and the students attending those educational institutions are not benefiting. For example, a top student at the University of Oregon will receive a $2,000 academic scholarship, while a football player is given a $40,000 award.

Another major problem Gaul documents is that the football-elite programs do not return their profits to their colleges. The University of Texas generated a $78-million profit, but all of that money stayed in the athletic department. Football at the top schools generates $2.5 billion in income and maintains large profit margins, but no taxes are paid due to friendly treatment in the U.S. Congress. Money that fans pay the universities for season tickets are treated as “seat donations.” When the IRS attempted to tax those donations for their true nature --- the purchase of football tickets --- Congress blocked them from that action. As a result, another multi-billion-dollar business in America operates with taxpayer-funded subsidies.

The game of football at all levels is undergoing increased public scrutiny. From the issue of player safety to off-field conduct and the treatment of college and professional athletes in general, the media and public are subjecting the game to greater inquiry. At the same time, the vocal defenders of the sport do not wish to be bothered by disclosure of the shortcomings of the game they love with a deep passion. It will be interesting to watch the responses of fans in future years as college football becomes more dominated by fewer conferences and programs, and more disclosures of academic financial abuses become public.

BILLION-DOLLAR BALL may change many minds about what is happening at the collegiate level. Even if you disagree with Gaul’s conclusions, if college football is your passion, then this is a book you should read.