Just remembered this thread ...
Probably the best way to start would be to invert the hues of the image, but not the saturation or luminosity. The final hues may need to be further tweaked, say, using a hue/sat adjustment layer.
Also, note that the shadow areas tend to be more blue, while the highlight areas are more pink. Achieving this effect is probably most easily done using the sliders in a "levels" adjustment layer.
Next, if you look carefully at the example image, there are some fine line patterns / texture that need to be added, plus a bit of noise (both hard and soft).
To show that these tweaks at least gets one in the same ballpark as the image cited by the OP, I used one of my photos, a friend (...hence the blocked face) with fair Caucasian skin in a park to illustrate the effect of the above steps. Obviously, the light raking over the shirt and edge of the guy's face in the goal image is not present in the photo I started with, but if we had that, I think the similarities would be quite reasonable.
HTH,
Tom
