Scottish men -- drinking beer and watching soccer.

In a bid to boost takings, the pub is spending thousands of dollars to show satellite broadcasts featuring Scottish club sides and the national team.

Last week, more than 120 people, mostly Scots, took the afternoon off work to watch Scottish league champions Rangers play English title holders Leeds in the European Cup.

Yesterday, the pub's clientele were treated to Aberdeen versus Rangers in the Scottish League Cup Final, and soon they will see the Glasgow derby between Rangers and Celtic.

More Rangers games are scheduled throughout the season, as are Scottish World Cup qualifying matches and also games featuring other European sides.

Mr. Rick Olson, who co-owns the Robin Hood, said: "Showing soccer games is quite good for business, particularly at this time of the year when things are quiet.'' The pub has to pay between $500 and $1,000 per "special event'' -- as the broadcasts are referred to -- to buy a decoder to unscramble satellite signals, said Mr. Olson.

This fee is additional to the $4,000 annual charge to the pub to show regular English soccer matches on Saturday mornings.

To recoup the cost of the special events, a cover charge has been introduced which, for the Rangers/Leeds match, was $10 per person. About 30 or 40 extra customers have to show up to justify the expense of showing these special matches.

While the cover charge, said Mr. Olson, enabled the Robin Hood to break even on the event, extra bar sales ensured a profit.

But 120 people watching a live sporting event are not as thirsty as 120 ordinary customers out to relax, chat and chat up, according to the owner.

"Most of them buy a beer at the start of the game and another one at half time,'' he said. "They're usually too wrapped up in the action to think about buying drinks.'' *** PROFESSIONAL sailor Eddie Warden Owen may be the reigning Omega Gold Cup champion, but the Briton has to struggle like everyone else to make ends meet on the gruelling Grand Prix tour of sailing events.

The cost of lugging equipment and crew all around the world to take part in the ten-month Omega series of races, described as sailing's equivalent to the Formula One motor racing series, is vast.

It was little short of a God-send, then, for Eddie when the Bank Cantrade Switzerland (CI) Ltd. stepped in and offered to sponsor his team for certain prestigious events which mirrored the type of image the bank was trying to put across.

Bermuda, with all its wealth and reputation for five star quality, fell into that category.

The Cantrade group is one of Switzerland's leading Private Banking organisations with offices in all the top Swiss financial centres, namely Zurich, Geneva, Basle, Lausanne and Lugano, and has representation all over the world.

"They invest in offshore companies and offer a large range of financial banking services,'' said Eddie. "They have several clients in Bermuda.'' The bank first sponsored Eddie in last year's Omega Gold Cup and they hit the jackpot when he won the event.

"If it wasn't for the Bank Cantrade Switzerland my task here would be made that much harder,'' said Eddie, who played a leading role in the New Zealand challenge for the last America's Cup event.

"They give me a set fee and I can do with it as I see fit. It enables me to bring all my own crew over and put them up in the same hotel, which is of tremendous benefit because we can easily discuss racing matters if we're all under one roof.'' In return, the bank's logo is placed on merchandise associated with Eddie's team, "The British Match Race Sailing Team'', and is exposed to worldwide television coverage of the Omega series.