Woods still the highest earner

Woods claimed the top spot on a 2010 US list of 50 athletes for the seventh consecutive year compiled by Sports Illustrated's SI.com, though his total earnings fell 10 percent to $90.5 million. His total is also down 40 percent from $127.9 million in 2008.

Woods also topped Forbes magazine's 2010 list of the top 50 earning athletes in the world at $105 million, down 4.5 percent from last year as the star golfer has lost such sponsors as Accenture Plc and AT&T Inc. It was the ninth consecutive year he topped the Forbes list.
Tennis star Roger Federer, at $61.8 million, bumped soccer player David Beckham from the top spot he had held the last two years on the international list, SI.com said.

Woods' earnings for the 2010 list are comprised of $20.5 million in earnings and $70 million in endorsements from such sponsors as Nike Inc and Electronic Arts Inc, SI.com said. Woods' endorsement earnings fell $22 million from last year's list.

On the international list, Federer jumped from No 9 last year as his earnings doubled, while Beckham slipped to No 3 at $40.5 million behind FIFA world soccer player of the year Lionel Messi at $44 million, according to SI.com.

Rounding out the international top five were soccer player Cristiano Ronaldo ($40 million) and boxer Manny Pacquiao ($38 million), SI.com said. Tennis player Maria Sharapova was the only female athlete to make either list, ranking No 20 on the international list at $19.9 million.