Prepare to Be Taxed

With tax season approaching, this week's on-air puzzle has a theme — CPAs. Every answer is a familiar two-word phrase in which the first word starts with the letter C and the second word starts with P-A. For example, given "a place for electrical switches and gauges," the answer would be "control panel."

Challenge from Last Week: From Toby Gottfried of Santa Ana, Calif. Take the three bird names egret, crane and owl. Rearrange the 13 letters to spell three other bird names. They are all common names. What are they?

The answer: Eagle, tern, crow

The winner: Paula Strauss from Scotia, N.Y.

This Week's Challenge: From Alan Hochbaum of Atlanta. Name a sport that has only one vowel in it. Change the vowel to a different vowel. If you read the result backward, you'll get a piece of equipment used in that sport. What's the sport and the piece of equipment?