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	1. Tiger Woods Earnings: $100 million Sport: Golf Nationality: American Born: Dec. 30, 1975 As the face of Nike Golf, Woods has helped create a brand with $600 million in annual revenue for Phil Knight's company. No wonder they named a building for Woods on the Nike campus.
	2. Oscar De La Hoya Earnings: $43.0 million Sport: Boxing Nationality: American Born: Feb. 4, 1973 The Golden Boy has been the biggest draw in boxing over his long career. Revenues for his 18 pay-per-view fights totaled $612 million, the most in boxing history.
	3. Phil Mickelson Earnings: $42.2 million Sport: Golf Nationality: American Born: June 16, 1970 Phil the Thrill's income has surged in recent years as sponsors look for an alternative to Tiger in the golf sponsorship game. Callaway, Ford and Bearing Point write Mickelson his biggest checks
	4. Kimi Raikkonen Earnings: $40 million Sport: Auto racing Nationality: Finish Born: Oct. 17, 1979 Ferrari made Raikkonen the highest-paid driver in motor sports last year when they gave the Finn a 3-year deal. Raikkonen delivered this year when he clinched the Formula One championship earlier this month.
	5. Michael Schumacher Earnings: $36 million Sport: Auto racing Nationality: Germany Born: Jan. 3, 1969 Formula One's greatest driver retired last year after dominating the sport for 15 years and winning seven championships. During his career, Schumacher earned $650 million in salary and endorsements.
	6. David Beckham Earnings: $33 million Sport: Soccer Nationality: British Born: May 2, 1975 Becks invaded America this year greeted by much fanfare, but injuries kept him off the pitch for most of the MLS season. The bulk of Beckham's income is derived from sponsors like Adidas, Motorola and PepsiCo.
	7. Kobe Bryant Earnings: $32.9 million Sport: Basketball Nationality: American Born: Aug. 23, 1978 The possibility of the Los Angeles Lakers trading Bryant promises to be one of the biggest stories of the NBA season. Bryant will have a say where he goes, as he possesses the league's only full no-trade clause.
	8. Shaquille O'Neal Earnings: $31.9 million Sport: Basketball Nationality: American Born: March 6, 1972 Injuries caused the Diesel to average career lows in points and rebounds last season. Injured or not, the Miami Heat still owes Shaq $60 million over the next three years.
	9. (tie) Michael Jordan Earnings: $31 million Sport: Basketball Nationality: American Born: Feb. 17, 1963 MJ has been out of the NBA as a player for four years now, but his Jordan brand is still a $500 million a year sales business for Nike. Jordan is back in the league as a minority owner of the Charlotte Bobcats.
	9. (tie) Ronaldinho Earnings: $31 million Sport: Soccer Nationality: Brazilian Born: March 21, 1980 The two-time FIFA Player of the Year has lucrative endorsement contracts with EA Sports, Lenovo and PepsiCo, but Nike is his biggest deal. His current contract with the Barcelona club runs through 2010.
	11. Valentino Rossi Earnings: $30 million Sport: Motorcyling Nationality: Italian Born: Feb. 16, 1979 While little known in the U.S., Rossi is a rock star in Europe. He narrowly missed an eighth Grand Prix World Championship this year when he finished second in the overall standings.
	12. Alex Rodriguez Earnings: $29.2 million Sport: Baseball Nationality: American Born: July 27, 1975 The baseball world awaits to see if A-Rod will opt out of the last three years of his current playing contract with $81 million left on it. Rodriguez will get a $1.5 million bonus if, as expected, he receives a third MVP award in November.
	13. Roger Federer Earnings: $29 million Sport: Tennis Nationality: Swiss Born: Aug. 8, 1981 The world's top-ranked player won three Grand Slams this year for a third time in four years. Swiss Post unveiled a Roger Federer stamp in April--the first Swiss stamp ever issued featuring a living person.
	14. Derek Jeter Earnings: $28.3 million Sport: Baseball Nationality: American Born: June 26, 1974 The Yankee captain has three years left on the 10-year, $189 million contract he signed in 2001. A-Rod is the only athlete to have ever signed a bigger deal. His cologne, Driven, launched last year, and has been a big hit for Avon.
	15. LeBron James Earnings: $27.3 million Sport: Basketball Nationality: American Born: Dec. 30, 1984 James' income is headed up, way up. He's in the first year of a new four-year, $60 million contract and he has several potential endorsement deals in the pipeline that could send his total income to $40 million next year.
	16. Floyd Mayweather Earnings: $26.5 million Sport: Boxing Nationality: American Born: Feb. 24, 1977 His May fight with Oscar De La Hoya broke several records, including pay-per-view audience (2.2 million), pay-per-view revenues ($120 million) and gate receipts for a boxing match ($19 million).
	17. Yao Ming Earnings: $26.3 million Sport: Basketball Nationality: Chinese Born: Sept. 12, 1980 After several years on the sidelines, Reebok is finally putting Yao to use in its advertising for the brand. The Houston center's other big deals include China Unicom, Garmin and Upper Deck.
	18. Vijay Singh Earnings: $25.8 million Sport: Golf Nationality: Fijian Born: Feb. 22, 1963 Singh is the only player other than Tiger Woods to lead the PGA Tour in annual earnings since 1999. His $10.9 million tally in 2004 is still a Tour record. Singh's 19 tournament wins after age 40 are also a record.
	19. Leonard Davis Earnings: $25.4 million Sport: Football Nationality: American Sept. 5, 1978 The 354-pound guard signed a 7-year, $50 million contract with the Dallas Cowboys in March to anchor their offensive line. The deal included a $16 million signing bonus.
	20. Arnold Palmer Earnings: $25.0 million Sport: Golf Nationality: American Born: Sept. 10, 1929 Palmer's last PGA tournament win was the 1973 Bob Hope Classic, but he continues to be one of golf's most recognizable figures. GQ just named him one of the 50 most stylish men of the past 50 years.
	21. Jeff Gordon Earnings: $24.5 million Sport: Auto racing Nationality: American Born: Aug. 4, 1971 The Rainbow Warrior is on the verge of earning a fifth Nascar Championship. Gordon owns a stake in the car driven by Jimmie Johnson, who won the Championship last year.
	22. Kevin Garnett Earnings: $24.3 million Sport: Basketball Nationality: American Born: May 19, 1976 KG was shipped to the Boston Celtics this summer after 12 seasons in Minnesota. Garnett got a $9 million trade kicker from Boston as part of the deal that will be spread out over the next five years.
	23. Reggie Bush Earnings: $23.8 million Sport: Football Nationality: American Born: March 2, 1985 The Saints signed the Heisman Trophy winner to a six-year contract in 2006 that could be worth as much as $62 million. He racked up another $5 million from endorsements with companies like Adidas, PepsiCo and Subway.
	24. Allen Iverson Earnings: $23.3 million Sport: Basketball Nationality: American Born: June 7, 1975 The Answer was sprung from Philly last year and headed west to the Denver Nuggets in a mid-season trade. He has a lifetime deal with Reebok that paid him around $7 million last year.
	25. Maria Sharapova Earnings: $23 million Sport: Tennis Nationality: Russian Born: April 19, 1987 Injuries have hampered Sharapova this year, but sponsors love the 6-foot-2 Russian. Her impressive list of corporate partners includes Canon, Colgate-Palmolive, Motorola and Nike, among others.