Rory McIlroy could be set to earn $156m over 10 years if he joins Nike's golf stable alongside Tiger Woods.
Speculation is rife the two-time major winner is about to trade up from his current contracts with Oakley and Titleist.
Titleist have provided the Ulsterman with the clubs and balls which led to his US Open and US PGA Championship wins in 2011 and 2012, but may struggle to match Nike's lure.
Nike last week dropped disgraced cyclist Lance Armstrong after they claimed they were "mislead" by the American for over a decade. Their interest in McIlroy's role-model image is an indication of them targeting athletes with clean reputations.
McIlroy and Woods at the Turkish Airlines World Golf Final this month
Woods and McIlroy's growing friendship on the tour is another potentially key factor which Nike would doubtless capitalise on. EA Sports now boast both players too, as they will market the 'Tiger Woods PGA Tour’ computer game.
Nike stood by Woods after he was exposed as an adulterer in 2009, which forced him into a public apology.
Ahead of the 2010 US Masters, Nike aired a controversial advert which used the narration of Woods' late father Earl, as he asked his son "did you learn anything?"