Tiger Woods - top earner.
Woods, now aged 33, earned $100 million in prize money and endorsements during the past year and according to Sports Illustrated.
It was made up of $7.7 million in winnings and $92 million in endorsement income and put him top of the SI's "Fortunate 50" list for the sixth time in the six years the respected magazine has been publishing it.
The global economic recession caused average earnings of those on the list to decline for the first time, down on average by $1.5 million per athlete to $23.6 million.
Woods' off-course earnings declined from $105 million a year ago due to the termination of his ensorsement deal with the failing General Motors Corp., the World No 1 having endorsed Buick for the past nine years.
At $52.9 million, another golfer, Phil Mickelson, is once more second to Woods on the highest earners in sport list with basketballer LeBron James of the Cleveland Cavaliers in third place at $42.4 million.
Alex Rodriguez of the New York Yankees is fourth with $39 million, including $33 million in salary.