The $50K H.O.R.S.E. event is only two days away, and players are considering their options:

A. Buy-in directly with $50,000
B. Find backers but face $50,000 in makeup if they don’t cash
C. Sell pieces of themselves if there are enough takers
D. Play the last-minute mega satellites at $2,250 a pop
E. Sit out of one of the most prestigious events in poker

I chatted with David Singer about his choice, and he is no doubt going with A. The bottom line is that he has been doing well of late. Looking at his Hendon Mob results, he has over $400,000 in live tournament winnings this year alone, and that doesn’t count the Full Tilt online heads-up championship that added another $560,000 to that number. In 2007, he won nearly $1.7 million.

David sees no reason to do anything but plunk down the $50,000 to play. When I suggested that he might not hesitate because he finished sixth each of the two past years in this event, he insisted that is not a factor in his decision. He simply has the money for the buy-in and wouldn’t miss the tournament.

How much should a person have in his or her bankroll to buy in to a $50K event? “Lots,” he said, displaying his wry smile. “You can quote me on that. But say you have a $1 million bankroll, $50K for a one-time event leaves you with $950K. That’s not a bad decision.”