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Cristiano Ronaldo

Total earnings: $44 million
Salary/winnings: $23 million
Endorsements: $21 millionContract extension talks with Real Madrid stalled prior to the start of the 2012-13 season over the player’s share in his image rights. He currently splits them 60-40 with the club, known for usually taking 50% of a player’s rights. The Portuguese winger has a lot at stake — he currently earns nearly half of his $44 million income from sponsors. His current contract with Real runs through the 2014-15 season. (AP Photo/Lalo R. Villar)

David Beckham

Total earnings: $47.2 million
Salary/winnings: $5.2 million
Endorsements: $42 millionBeckham announced his retirement from soccer after a five-month stay at Paris Saint-Germain, where Becks won his tenth league title to put a bow on his decorated 21-year career. The British icon banked $42 million from commercial endorsements with sponsors like Adidas, Coty, H&M, Sainsbury’s, Samsung and his newest partner, Breitling. Beckham will be busy in retirement. (Shaun Botterill/Getty Images)

Phil Mickelson

Total earnings: $48.7 million
Salary/winnings: $4.7 million
Endorsements: $44 millionMickelson was inducted into the World Golf Hall of Fame last year, reflecting a stellar career that includes 41 PGA victories (ninth all-time), $70 million in career prize money (second all-time) and four major titles (tied for second-most during the past 20 years). Mickelson earns more than $30 million annually from endorsement partners: Callaway, Barclay’s, KPMG, Exxon, Rolex and Amgen/Pfizer. He picked up a deal to promote psoriatic arthritis drug Enbrel after he was diagnosed with the disease in 2010 and used the drug for his treatment. (AP Photo)

Drew Brees

Total earnings: $51 million
Salary/winnings: $40 million
Endorsements: $11 millionBrees signed a five-year, $100 million contract extension in July 2012 with the New Orleans Saints that included a $37 million signing bonus.  Brees is one of the NFL’s most successful pitchmen with a dozen endorsement deals, including Nike, Procter & Gamble, Verizon Wireless, PepsiCo and Wrangler. Lafayette/Purdue communities. (Chris Graythen/Getty Images)

LeBron James

Total earnings: $59.8 million
Salary/winnings: $17.8 million
Endorsements: $42 millionKing James had a memorable 2012 as he won his first NBA title, third MVP Award and a second Olympic Gold Medal.  James is the NBA’s biggest endorsement star, thanks to deals with Nike, McDonald’s, Coca-Cola, Samsung and others. Sales of his signature Nike shoes rose 50% to $300 million in the U.S. during 2012, according to research firm SportsOneSource. (Mike Ehrmann/Getty Images)

Kobe Bryant

Total earnings: $61.9 million
Salary/winnings: $27.9 million
Endorsements: $34 millionBryant had the highest salary in the NBA for the third straight year during the 2012-13 season. His $27.85 million salary is $7 million higher than any other player.  Bryant is still a huge draw, particularly overseas where he had the NBA’s best-selling jersey during the 2011-12 season. This year Bryant added Hublot to his endorsement roster, which already included Nike, Coca-Cola, Turkish Airlines, Lenovo, Panini and Mercedes-Benz. (AP Photo/Rich Pedroncelli)

Roger Federer

Total earnings: $71.5 million
Salary/winnings: $6.5 million
Endorsements: $65 millionFederer has the most impressive endorsement portfolio in sports, with 10 sponsors that collectively pay him more than $40 million annually, including long-term deals with Nike, Rolex, Wilson and Credit Suisse. The newest addition is champagne brand Moet & Chandon, which signed Federer to a five-year deal at the end of 2012. Federer’s income surged after a barnstorming exhibition tour of South America that netted him $14 million for six events. Career prize money ($77 million). (imago sportfotodienst/Newscom)

# 1 Tiger Woods

Total earnings: $78.1 million
Salary/winnings: $13.1 million
Endorsements: $65 millionTiger Woods has been the hottest golfer on the planet with six tournament wins over the past 12 months. His prize money has doubled and his off-course income is up thanks to sponsor bonuses with Nike and Rolex tied to his wins and a return to the top of the World Golf Rankings. Woods has also been busy overseas collecting more than $10 million in appearance fees from stops in Abu Dhabi, China, Malaysia and Turkey.  (Getty Images)