Woods' amazing near hole-in-one at the 2010 Open (UK only)
Golfer Tiger Woods remains the world's top earner in sport for the seventh successive year with £59.6m ($90.5m) despite a 10% reduction in his income.
According to figures from Sports Illustrated's SI.com, the American claims top spot ahead of fellow golfer Phil Mickelson on £40.6m ($61.7m).
Tennis star Roger Federer heads the international list on £40.7m ($61.8m).
Lionel Messi is the top footballer with £29.5m ($44m) in second with David Beckham £26.6m ($40.5m) in third.
Portugal and Real Madrid winger Cristiano Ronaldo lies in fourth place with earnings of £26.3m ($40m), while five-weight world boxing champion Manny Pacquiao is next on the list with £25m ($38m).
Sports Illustrated's annual analysis of the highest-earning athletes,
Woods keeps his place at the top of the pile, but his estimated total earnings of more than £59.3m ($90m) are down 40% from nearly £84.3m ($128m) two years ago.
The world number one golfer has failed to win any of the three majors he has played, including most recently the Open at St Andrews, since he returned from his self-imposed break from the sport following revelations about extra-marital affairs.
His income for the 2010 list is comprised of £13.5m ($20.5m) in earnings and £46.1m ($70m) in endorsements.
The top 10 of highest-paid American athletes includes four players from the National Basketball Association, led by LeBron James in fourth with earnings of £30.1m ($45.8m).
On the list of international sporting stars, Spanish Wimbledon champion Rafael Nadal on £18.1m ($27.5m) is in ninth position, with Britain's Formula 1 stars Lewis Hamilton on £17.5m ($26.7m) and Jenson Button with £15.2m ($23.1m) in 10th and 15th place respectively.
Argentina and Manchester City striker Carlos Tevez is the only representative from the English Premier League in
the international top 20 list
with earnings of £20.5m.
LA Galaxy midfielder Beckham had held top spot on the list of highest-paid international stars for two years but now sees Switzerland's tennis star Federer jumping from last year's ninth spot to the top in 2010.