PORTLAND (AP) – A Minnesota-based outdoor sporting goods retailer is eyeing Maine as a possible site for a new store.

Gander Mountain Co., which operates about 100 outdoor sporting goods stores focused on hunting, camping and fishing, has been scouting locations in southern Maine for more than two years, according to a firm that develops properties for the company.

Gander joins Cabela’s Inc., which is considering a store in Scarborough, according to state and local officials. Nebraska-based Cabela’s, the largest U.S. retailer of outdoor sporting goods, sells mainly through catalogs but also operates 15 stores.

If the companies decide to build in Maine, they would provide direct competition for companies such as L.L. Bean and the Kittery Trading Post.

Mike Ayres, chief operating officer at Oppidan, a commercial developer that finds sites and builds Gander Mountain stores, said Gander would like to open a store in the Portland area in 2006 or early 2007, and might be interested in Bangor down the road.

One thing Ayres is worried about is a discussion between Cabela’s and state and local official about tax incentives for a potential store in Scarborough. Ayres contends that Cabela’s shouldn’t be given any tax breaks to build in Maine.

“Gander would love to compete with Cabela’s on a level playing field. If Cabela’s shows up and has to develop and build a store without incentives, then Gander Mountain will be there and the fight is on,” Ayres said.

Gander Mountain stores are typically about 65,000 square feet, while Cabela’s are much larger. Cabela’s new store in Hamburg, Pa., for instance, is 247,000 square feet.

Ayres said Gander has been opening about 20 new stores a year for the past two years and plans to open seven to nine more in the next year.

Cabela’s has never confirmed a specific interest in Scarborough, but company spokesman David Draper said, “Maine is on the map.”

Draper said he finds it odd that Oppidan is arguing against tax breaks for Cabela’s when Gander Mountain has gotten tax breaks in other places.