'Forbes reports the Sabres have a valuation of $92 million, second lowest among the 30 NHL franchises and a drop of 3 percent from a year ago. The average value of an NHL team is placed at $164 million. Forbes, which compiles its annual valuation report without full knowledge of each team's financial statements, calculates the Sabres have revenues of $46 million, below the league average of $69 million.'
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