Yahoo is close to acquiring college sports network rivals.com, its biggest sports acquisition since Broadcast.com.

The price could reach an estimated $100 million, which is overpriced according to paidContent: "One exec involved in online sports acquisitions told us $50-75 million would be more realistic given a model that can - and has been - replicated."

But the acquisition would be a boost to Yahoo Sports, which has been looking for ways to catch up with ESPN.com and deal with FoxSports.com.

Yahoo already has a sports-content sharing deal with Rivals.com, which also supplies content to USAToday.com, AOL Sports, SportingNews.com, MSNBC.com and SI.com.