Source? That's almost an order of magnitude off. This source says just over $5 per sub for ESPN and ESPN2, which are far and away the highest per sub in the non-Premium tier. Most of the other channels are less than $1 per sub, some much less.
When they were arguing with Cox (my cable providor) Cox was saying 24 in e-mails to us hoping we’d tell ESPN to lower the cost. Guess Cox lied.
Some they should pay us for.