The PGA Tour has been discussing sponsorship opportunities with other companies in the event that current sponsors go under, file for bankruptcy, and/or become unable to perform their sponsor fiduciary duties.

The kinds of companies that they are targeting, according to Reuters, include energy, retail, and enviromental companies.  Curiously enough, two of those sectors have been very hard hit in recent months as the economy trudges in recession.

Among specific names that Commissioner Finchem dropped at the Reuters Media Summit include Toyota and Wal-Mart.

“There are a number of companies clearly cutting back on their sports marketing budgets. We anticipate some of those kind of conversations,” Finchem told the Reuters Media Summit in New York on Wednesday.

“We’ve got to assume and prepare for some slippage, and prepare for some replacement there.”

Now, who do you think he means?  GM - which may be slashing the Buick line as part of its government-aided restructuring proposal?  Any of the host of financial firms that have been bought out or merged?