去年，美國職棒大聯盟（MLB）的洛杉磯道奇隊與日本球星大谷翔平簽下一份高達10年7億美元的合約，這在全球體壇歷史上都是前所未有的巨額合同。當初不少人認為這份合同金額過高，甚至有些虛高，但大谷翔平用實際表現徹底證明自己的價值，讓這份7億美元的合約顯得物超所值。

上賽季，大谷翔平創下美職棒歷史紀錄，成為唯一一位在單賽季同時達成50支本壘打+50次盜壘的球員（最終數據為54轟+59次盜壘），這一壯舉在攻守兩端的能力上都達到頂級水準，被球迷比擬為NBA的喬丹、詹姆斯與鄧肯的結合。進入本賽季，常規賽尚未結束，大谷又成為美職棒歷史上唯一一位在單賽季50支本壘打+投出50次三振的球員，進一步鞏固他在棒球史上的超凡地位。

在最近一場比賽中，大谷更上演單場三支全壘打並三振10位打者的驚人成就，使他的名字與棒球傳奇人物貝比·魯斯（Babe Ruth）及鮑勃·吉布森（Bob Gibson）並列。大谷不僅在球場上創造紀錄，其帶來的商業價值也極為巨大。周邊商品的銷售、日本的電視轉播權及廣告收益，都已讓道奇隊提前收回投資成本。

此外，大谷的合同設計中，大部分薪資採用遞延支付（deferred payment）的方式，意即主要金額在十年合約期結束後才開始支付，這也讓道奇隊在財務安排上更具彈性。總體來說，大谷翔平不僅以其頂級的攻守能力證明自己完全配得上這份合同，也重新定義全球棒球球員的市場價值，成為現代棒球界名副其實的「GOAT」。

Last year, the Los Angeles Dodgers of Major League Baseball (MLB) signed Japanese superstar Shohei Ohtani to a staggering 10-year, $700 million contract, marking one of the largest contracts in the history of professional sports worldwide. At the time, many critics thought the deal was excessive, even overvalued, but Ohtani quickly silenced doubters by proving that the contract was worth every dollar.

During the previous season, Ohtani made MLB history by becoming the only player to achieve 50 home runs and 50 stolen bases in a single season, finishing with 54 home runs and 59 stolen bases. This remarkable feat showcased his elite abilities both offensively and defensively, earning comparisons to a combination of NBA legends Michael Jordan, LeBron James, and Tim Duncan. In the current season, with the regular season still ongoing, Ohtani has already become the first player in MLB history to record 50 home runs and 50 strikeouts in a single season, further cementing his extraordinary status in baseball history.

In a recent game, Ohtani hit three home runs in a single game while striking out 10 batters, a performance that places him alongside legendary figures such as Babe Ruth and Bob Gibson. Beyond his on-field achievements, Ohtani’s commercial impact has been massive. Revenue from merchandise, Japanese TV broadcast rights, and advertising deals has already allowed the Dodgers to recoup much of their investment in him.

Moreover, the structure of Ohtani’s contract includes deferred payments, meaning the majority of the $700 million will be paid after the ten-year term ends, giving the Dodgers greater financial flexibility. Overall, Ohtani has not only proven that he is fully deserving of this record-breaking contract through his elite performance, but he has also redefined the market value of professional baseball players globally, solidifying his place as a true modern GOAT in the sport.