No. 1 Tiger Woods
 $110 million
$110 millionWoods has earned almost $900 million in prize money, endorsements and  appearance fees during his 13-year professional golf career and next  year is poised to become the first athlete to earn $1 billion during a  career. Woods racked up more than twice the earnings of any other  athlete over the past 12 months despite being sidelined for eight months  after knee surgery thanks to lucrative endorsement deals with  Accenture, Gillette and Nike as well as a thriving golf course design  business
 No. 2 Kobe Bryant
No. 2 Kobe Bryant 
$45 million 
Bryant secured his place among the NBA’s all-time greats when he won  his fourth NBA title with the Los Angeles Lakers in June. The Black  Mamba’s popularity is at its zenith as his No. 24 jersey is the top  seller in the U.S., Europe and China. Bryant pads his $21 million Lakers  salary through endorsement deals with Nike, Upper Deck, Activision and  VitaminWater.
No.3 Michael Jordan 
 $45 million
$45 million
 
 
 
 
MJ retired as a player for the third and presumably final time six  years ago, but he is still the most famous athlete in the United States.  The Jordan Brand is approaching $1 billion in sales for Nike which  turned Jordan into a marketing phenomenon. Jordan is on the short list  of potential buyers for the Charlotte Bobcats where he is head of  basketball operations and a minority owner.
No. 4 Kimi Raikkonen 
$45 million
Formula One’s highest-paid driver finished a disappointing third in  the World Championship standings last year after winning the title in  2007. This year has been even worse for the Iceman who sits in 10th  place in the current standings. Ferrari resigned Raikkonen in September  to a one-year contract extension keeping the Finn behind the wheel for  Ferrari through 2010.
No. 5 David Beckham
 $42 million
$42 million
Becks is far from the best player on the pitch, but he is still the  most famous which is why companies like Adidas, Giorgio Armani and  Motorola pay him millions for his endorsement. Beckham spent five months  on loan this year playing for AC Milan before his planned return to  play for the Los Angeles Galaxy in July when the MLS season is half  over.
No. 6 LeBron James 
$40 million
The NBA’s MVP led the Cleveland Cavaliers to the league’s best record  and had a playoff performance for the ages this year, but his team was  bounced from the playoffs by the Orlando Magic in the Conference Finals.  His free agency next summer has teams maneuvering to get under the  salary cap in hopes of signing King James. The Cavs can offer the  biggest contract under NBA salary rules, but James might go in search of  a bigger market.
No. 7 Phil Mickelson 
 $40 million
$40 million
Playing second fiddle to Tiger Woods has proven very lucrative for  the world’s second-ranked player. His most lucrative deal is with  Callaway, which signed Mickelson to a five-year extension this year.  Other sponsors include Barclay’s, Exxon, KPMG and Rolex. Mickelson has  won $54 million in prize money during his career, third all-time behind  Woods and Vijay Singh
No. 8 Manny Pacquiao 
$40 million
Pac-Man hogged the boxing spotlight over the past year with victories  in two blockbuster fights against Oscar De La Hoya in December and  Ricky Hatton in March that combined generated more than $100 million in  pay-per-view revenue in the U.S. A member of 
Time magazine’s 100 Most Influential People, Pacquiao plans to run for political office when his days in the ring are over.
No. 9 Valentino Rossi
 $35 million
$35 million
 
 
 
 
The Doctor won his eighth World Championship in 2008 after two  straight years of falling short of the title. The biggest star in  motorcycle racing earns $16 million annually from his contract to ride  for Yamaha and his earnings more than double when you count licensing  income, bonuses and endorsement deals with the likes of energy drink  Monster.
No. 10 Dale Earnhardt Jr.
 
Earnhardt was chosen as Nascar’s most popular driver for a sixth  straight year in 2008 despite winning only one race during the past two  seasons. His merchandise sales were twice the total of any other driver.  Earnhardt’s biggest personal sponsorship deals are with Adidas,  Chevrolet, Polaris, Wrangler and Nationwide Insurance, which he added  this year.
 
 
 
 
 
 
 
 
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