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Arantxa Sanchez Vicario is under investigation to establish whether she has been breaking Spain's tax laws by declaring herself a resident of the fiscal paradise state of Andorra, the national daily El Mundo said yesterday. El Mundo said tax officials were looking into Sanchez Vicario's case on the basis she seemed to violate two requirements of claiming to be non-resident: they must spend 183 days each year in another country and that their native country should not be the centre for their business operations.

ATP RANKINGS: Leading positions: 1 P Sampras (US) 4,842 pts; 2 A Agassi (US) 4,765; 3 T Muster (Aut) 4,474; 4 B Becker (Ger) 3,325; 5 M Chang (US) 3,211; 6 Y Kafelnikov (Rus) 2,560; 7 T Enqvist (Swe) 2,505; 8 J Courier (US) 2,471; 9 W Ferreira (SA) 2,144; 10 G Ivanisevic (Croa) 1,861.