Article: Callaway chips in to score Top-Flite: lengthy negotiations end with deal for $174.4 million.(Manufacturing)(Callaway Golf Co.)

Following a dramatic marathon auction session earlier this month, Carlsbad-based Callaway Golf Co. emerged as the buyer of Top-Flite Golf Co., a deal that makes it the world's No. 2 manufacturer of golf balls.

Callaway's purchase came at the end of more than 30 rounds of bidding lasting more than 15 hours, and beat out the high bid by rival Adidas-Salomon AG, the German sports gear manufacturer that owns TaylorMade Golf, a Carlsbad-based maker of golf clubs and balls.

Top Flite assets were being auctioned after its parent firm, Spaulding Sports Worldwide, filed for bankruptcy. Bids for Top-Flite were in minimum increments of $1 million.

"It was ...

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