New York ? Major league baseball is looking into Barry Bonds’ relationships and activities, according to a report in the New York Daily News.

Citing anonymous baseball sources, the newspaper reported in its Sunday editions that baseball security officials believed Bonds might be at risk of conviction over allegations of tax fraud.

The San Francisco Giants outfielder, who has been at the center of baseball’s steroid’s scandal, has yet to play this season as he recovers from knee surgeries.

The most recent Bonds controversy involves him using his own doctors and trainers to treat his injured right knee.

The 40-year-old slugger has had three surgeries on the knee since Jan. 31, the last coming Monday as doctors tried to clean out an infection.

Bonds’ surgeon, Dr. Albert Ting, has been reprimanded twice by the California state medical board and is on probation for “unprofessional conduct,” according to The Arizona Republic.

The Daily News reported baseball was not happy to hear that another associate of Bonds had had trouble with the law.

Baseball first became concerned about Bonds when law-enforcement agents raided the home of his personal trainer and longtime friend Greg Anderson in September 2003 as part of the investigation of an alleged steroids distribution ring involving BALCO founder Victor Conte.

Bonds gave grand jury testimony in the case, and according to reports in The San Francisco Chronicle, said he used a clear substance and a cream given to him by Anderson, who was indicted in the Bay Area Laboratory Co-Operative case. Bonds said he didn’t know whether they were steroids.