This was in the Scuttlebutt that I received tonight. Go to the link at the end to read the whole blog. And then there is a link from there to the ESPN report. I wonder if this is the only Olympic sport that did not make their list. Apparently, even billiards requires more athleticism than sailing.:(

NOT ON THE LIST
When ESPN went about listing the top 60 most demanding sports, they identified 10 categories, or skills, that go into athleticism, and then assigned a number from 1 to 10 to the demands each sport makes of each of those 10 skills. By totaling and averaging their responses, they arrived at a degree-of-difficulty number for each sport on a 1 to 100 scale. That number places the difficulty of performing each sport in context with the other sports they rated. When the list was done, they found that Boxing (1) is the most demanding sport -- and that Fishing (60) is the least demanding sport. Where was sailing? It was not on the list. -- Scuttleblog, full post:
http://www.sailingscuttlebutt.com/blog/2007/01/not-on-list.html