As Big Brown was preparing last week to get ready for his big day Saturday at the Belmont Stakes, his owners and financiers are already counting their predicted earnings, as well as forging ahead with the $100 million seed capital for a hedge fund that will invest in other racehorses.

They probably need the head start on counting their multiple winnings; if Big Brown wins the Triple Crown, he could be worth as much as $120 million as a stallion.

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