Tiger Woods has been named the world's best-paid athlete, earning £44m in the last year according to Forbes magazine.
Woods has cause to smile despite a run of bad results
The American golfer pipped German Formula One driver Michael Schumacher, who earned a similar amount.
England football captain David Beckham was the only other European in the top 10 after he earned £15m, a fraction less than US tennis star Andre Agassi.
Basketball's Michael Jordan was fourth on the list despite having retired, but there were no women in the top 50.
Woods was also voted second overall on the "Celebrity 100" power ranking list, behind actor-director Mel Gibson.
That category factors in annual earnings, press coverage and internet presence.
There were no sportswomen in the top 50.
Top 10 sports earners:
1. Tiger Woods (golf) $80.3m
2. Michael Schumacher (motorsport) $80m
3. Peyton Manning (American football) $42m
4. Michael Jordan (basketball) $35m
5. Shaquille O'Neal (basketball) $31.9m
6. Kevin Garnett (basketball) $29.7m
7. Andre Agassi (tennis) $28.2m
8. David Beckham (football) $28m
9. Alex Rodriguez (baseball) $26.2m
10. Kobe Bryant (basketball) $26.1m