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Values calculated June 2013| Rank | Name | Pay | Salary/Winnings | Endorsements | Sport |
|---|---|---|---|---|---|
| 1 |  Tiger Woods | $78 M | $13 M | $65 M | Golf |
| 2 |  Roger Federer | $72 M | $7 M | $65 M | Tennis |
| 3 |  Kobe Bryant | $62 M | $28 M | $34 M | Basketball |
| 4 |  LeBron James | $60 M | $18 M | $42 M | Basketball |
| 5 |  Drew Brees | $51 M | $40 M | $11 M | Football |
| 6 |  Aaron Rodgers | $49 M | $43 M | $6 M | Football |
| 7 |  Phil Mickelson | $49 M | $5 M | $44 M | Golf |
| 8 |  David Beckham | $47 M | $5 M | $42 M | Soccer |
| 9 |  Cristiano Ronaldo | $44 M | $23 M | $21 M | Soccer |
| 10 |  Lionel Messi | $41 M | $20 M | $21 M | Soccer |
| 11 |  Tom Brady | $38 M | $31 M | $7 M | Football |
| 12 |  Derrick Rose | $37 M | $16 M | $21 M | Basketball |
| 13 |  Joe Flacco | $37 M | $36 M | $1 M | Football |
| 14 |  Floyd Mayweather | $34 M | $34 M | $0 M | Boxing |
| 14 |  Manny Pacquiao | $34 M | $26 M | $8 M | Boxing |
| 16 |  Mahendra Singh Dhoni | $32 M | $4 M | $28 M | Cricket |
| 17 |  Kevin Durant | $31 M | $17 M | $14 M | Basketball |
| 18 |  Alex Rodriguez | $30 M | $30 M | $1 M | Baseball |
| 19 |  Fernando Alonso | $30 M | $28 M | $2 M | Racing |
| 19 |  Peyton Manning | $30 M | $18 M | $12 M | Football |
| 21 |  Rory McIlroy | $30 M | $14 M | $16 M | Golf |
| 22 |  Maria Sharapova | $29 M | $6 M | $23 M | Tennis |
| 23 |  Dwyane Wade | $29 M | $17 M | $12 M | Basketball |
| 24 |  Tony Romo | $29 M | $26 M | $3 M | Football |
| 25 |  Carmelo Anthony | $28 M | $20 M | $9 M | Basketball |
| 26 |  Lewis Hamilton | $28 M | $26 M | $2 M | Racing |
| 27 |  Amar'e Stoudemire | $27 M | $20 M | $7 M | Basketball |
| 28 |  Novak Djokovic | $27 M | $13 M | $14 M | Tennis |
| 29 |  Dwight Howard | $27 M | $20 M | $7 M | Basketball |
| 30 |  Rafael Nadal | $26 M | $5 M | $21 M | Tennis |
| 31 |  Calvin Johnson | $26 M | $26 M | $1 M | Football |
| 32 |  Dale Earnhardt, Jr. | $26 M | $13 M | $13 M | Racing |
| 33 |  Ray Rice | $26 M | $24 M | $2 M | Football |
| 34 |  Joe Mauer | $26 M | $23 M | $3 M | Baseball |
| 34 |  Johan Santana | $26 M | $25 M | $1 M | Baseball |
| 36 |  Derek Jeter | $25 M | $16 M | $9 M | Baseball |
| 37 |  Felix Hernandez | $25 M | $25 M | $0 M | Baseball |
| 38 |  Dwayne Bowe | $25 M | $25 M | $0 M | Football |
| 39 |  Josh Hamilton | $25 M | $24 M | $1 M | Baseball |
| 40 |  Usain Bolt | $24 M | $0 M | $24 M | Track |
| 41 |  Jimmie Johnson | $24 M | $17 M | $7 M | Racing |
| 41 |  Wladimir Klitschko | $24 M | $19 M | $5 M | Boxing |
| 43 |  Prince Fielder | $24 M | $23 M | $1 M | Baseball |
| 44 |  CC Sabathia | $24 M | $23 M | $1 M | Baseball |
| 45 |  Vincent Jackson | $23 M | $23 M | $0 M | Football |
| 46 |  Miguel Cabrera | $23 M | $22 M | $2 M | Baseball |
| 47 |  Cliff Lee | $23 M | $23 M | $0 M | Baseball |
| 47 |  Mark Teixeira | $23 M | $23 M | $0 M | Baseball |
| 49 |  Cole Hamels | $23 M | $23 M | $0 M | Baseball |
| 50 |  Matt Schaub | $22 M | $22 M | $0 M | Football |
| 51 |  Valentino Rossi | $22 M | $12 M | $10 M | Motorcycle |
| 51 |  Sachin Tendulkar | $22 M | $4 M | $18 M | Cricket |
| 53 |  Clay Matthews | $22 M | $21 M | $1 M | Football |
| 53 |  Chris Paul | $22 M | $18 M | $4 M | Basketball |
| 55 |  Zack Grienke | $22 M | $22 M | $0 M | Baseball |
| 56 |  Gilbert Arenas | $22 M | $22 M | $0 M | Basketball |
| 57 |  Pau Gasol | $22 M | $19 M | $3 M | Basketball |
| 58 |  Dirk Nowitzki | $21 M | $21 M | $1 M | Basketball |
| 59 |  Adrian Gonzalez | $21 M | $21 M | $0 M | Baseball |
| 59 |  Vernon Wells | $21 M | $21 M | $0 M | Baseball |
| 61 |  Wayne Rooney | $21 M | $18 M | $3 M | Soccer |
| 62 |  Ryan Howard | $21 M | $20 M | $1 M | Baseball |
| 63 |  Sergio Aguero | $21 M | $17 M | $4 M | Soccer |
| 64 |  Didier Drogba | $21 M | $16 M | $5 M | Soccer |
| 64 |  Joe Johnson | $21 M | $20 M | $1 M | Basketball |
| 64 |  Justin Verlander | $21 M | $20 M | $1 M | Baseball |
| 67 |  Yaya Touré | $21 M | $18 M | $3 M | Soccer |
| 68 |  Roy Halladay | $21 M | $20 M | $1 M | Baseball |
| 68 |  Neymar | $21 M | $11 M | $10 M | Soccer |
| 68 |  Serena Williams | $21 M | $9 M | $12 M | Tennis |
| 71 |  Tim Lincecum | $20 M | $20 M | $0 M | Baseball |
| 72 |  Carl Crawford | $20 M | $20 M | $0 M | Baseball |
| 72 |  Fernando Torres | $20 M | $17 M | $3 M | Soccer |
| 74 |  Barry Zito | $20 M | $20 M | $0 M | Baseball |
| 75 |  Chris Bosh | $20 M | $18 M | $2 M | Basketball |
| 76 |  Zlatan Ibrahimovic | $20 M | $17 M | $3 M | Soccer |
| 77 |  Ichiro Suzuki | $20 M | $14 M | $6 M | Baseball |
| 78 |  Ernie Els | $20 M | $4 M | $16 M | Golf |
| 79 |  Kaka | $19 M | $14 M | $6 M | Soccer |
| 80 |  Deron Williams | $19 M | $17 M | $2 M | Basketball |
| 81 |  Brandt Snedeker | $19 M | $17 M | $2 M | Golf |
| 82 |  Paul Pierce | $19 M | $17 M | $2 M | Basketball |
| 83 |  Tony Stewart | $19 M | $13 M | $6 M | Racing |
| 84 |  Carl Nicks | $18 M | $18 M | $0 M | Football |
| 85 |  Jeff Gordon | $18 M | $13 M | $6 M | Racing |
| 85 |  Li Na | $18 M | $3 M | $15 M | Tennis |
| 85 |  Carlos Tevez | $18 M | $17 M | $2 M | Soccer |
| 88 |  Alfonso Soriano | $18 M | $18 M | $0 M | Baseball |
| 89 |  Sebastian Vettel | $18 M | $17 M | $1 M | Racing |
| 90 |  Matt Cain | $17 M | $17 M | $0 M | Baseball |
| 90 |  Matt Holliday | $17 M | $17 M | $0 M | Baseball |
| 92 |  Michael Young | $17 M | $17 M | $0 M | Baseball |
| 93 |  Rudy Gay | $17 M | $17 M | $1 M | Basketball |
| 93 |  Steven Gerrard | $17 M | $13 M | $5 M | Soccer |
| 95 |  Zach Randolph | $17 M | $17 M | $1 M | Basketball |
| 96 |  Russell Westbrook | $17 M | $14 M | $3 M | Basketball |
| 97 |  Andrew Bynum | $17 M | $17 M | $0 M | Basketball |
| 98 |  A.J. Burnett | $17 M | $17 M | $0 M | Baseball |
| 98 |  Brandon Roy | $17 M | $16 M | $0 M | Basketball |
| 100 |  Samuel Eto'o | $16 M | $13 M | $3 M | Soccer |
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