Acushnet (NYSE:GOLF) is the big daddy in the golf world. They make Titelist balls and clubs, along with FootJoy shoes. Titelist is the #1 ball in the game and FootJoy is the #1 shoe. TaylorMade (owned by Adidas) is also big, especially in equipment, but it's been struggling the past few years. Adidas is currently shopping the business. Callaway (NYSE: ELY) is another well-known smaller player.

There is a team of 13 underwriters on the GOLF deal (which is $435M at the mid-point of the range) so it's getting a major . . .

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