The punitive-damages phase presents disputed assessments of Simpson's finances. Freeman estimates net worth at $15.7 million and supports a proposed $25 million present value for publicity rights. Roesler estimates average annual name-and-likeness earnings of $2–3 million; the questions distinguish lifetime value from rights after death without settling that scope consistently. Taft, Simpson's attorney and business manager, estimates net worth at negative $9.3 million after the $8.5 million verdict. Financial-record discovery disputes accompany the testimony.

• 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, presenting financial statements that dropped from $8–11 million to $538,000 in the first statement prepared for the litigation
• 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 attorney and business manager Taft testified Simpson's 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