NIKE didn't use sponsorship deals to help Paris's soccer team dodge taxes while luring top players, the world's largest athletic-shoemaker will tell a Paris court at a criminal trial opening on Monday.

Nike's French unit and two of its former executives are on trial with the Paris Saint-Germain team, former club officials and player agents. They are all accused of taking part in a scheme to hide payments used to entice players to the team while avoiding French employment taxes.

The court's scrutiny of Nike's sponsorship practices from 2000 until 2005 comes as the Beaverton, Oregon-based company is poised to become official equipment supplier to the French national soccer team in 2011. Nike is also lining up sponsorships of national teams for the World Cup, the largest forum for soccer players and the brands that outfit them, which is set to begin in three months in South Africa. The company supplies teams including Brazil, Portugal and the US.

Footwear and apparel companies “want to be associated with teams that have a winning tradition,“ said Matt Powell, an analyst with Charlotte, North Carolina-based SportsOneSource. “Any time there is a photograph or a video of a team playing, they're getting exposure. If Nike supports a team and it wins, then Nike is a winner, too.“

Nike said it will show it wasn't involved in any tax fraud.

The company “welcomes the opportunity to demonstrate in court that the contractual relationship that existed between Nike France and PSG was not of a fraudulent nature,“ it said in an emailed statement. Nike France is accused of faking documents and using them to aid in disguising how much transferred players were paid.

The company faces a maximum fine of 225,000 under the French criminal code. Nike had net income of $1.49 billion for the fiscal year ended May 31.

French investigators opened a probe in 2005 after questioning a player who said Paris Saint-Germain made off-thebooks payments to convince players to transfer to the team. The probe found PSG worked with agents and Nike, the team's sponsor since 1994, to find ways to attract stars like Brazil's Ronaldo de Assis Moreira, or Ronaldhino, and Nigeria's Augustine “JayJay“ Okocha, without paying taxes on all they were paid.

Ronaldinho played with the club, also known as PSG, from 2001 until 2003 before moving to FC Barcelona. He currently plays for AC Milan.

Okocha played for PSG from 1998 to 2002, before joining the UK's Bolton Wanderers. He is now retired.