The trial transitioned into the punitive damages phase with competing visions of O.J. Simpson's financial condition at its center. Plaintiffs presented expert testimony establishing Simpson's net worth at $15.7 million and his name and likeness at $25 million in lifetime earning potential, while the defense countered with testimony from Simpson's accountant asserting a negative net worth of -$9.3 million after the $8.5 million jury verdict. Heated expert testimony was punctuated by discovery disputes over financial record disclosure.

• Judge Fujisaki entered the punitive damages phase and confirmed BAJI jury instructions over defense objections
• Opening statements from Petrocelli, Kelly, and Baker previewed the core issue: whether Simpson had assets sufficient to justify punitive damages
• Forensic accountant Neill Freeman testified Simpson's net worth was $15.7 million, revealing financial statements that mysteriously dropped from $8–11 million to $538,000 once litigation commenced
• Freeman documented $2.8 million in exploitation revenues Simpson gained from books, videos, tabloid sales, and memorabilia
• Celebrity licensing expert Mark Roesler valued Simpson's name and likeness at $25 million in present value, citing evidence that autograph prices nearly tripled post-arrest
• Baker exposed weaknesses in both expert valuations, revealing Roesler had previously called Simpson's commercial viability 'virtually zero' and Freeman lacked documentation for his projections
• Simpson's longtime accountant Taft testified Simpson's monthly income had dried to roughly $30,000 over six months with 'horrible' future earning prospects
• A discovery dispute over asset liquidation proceeds resulted in a tentative agreement to limit testimony about how money was spent