Golfers Tiger Woods and Phil Mickelson were the highest-earning American athletes last year, making $90 million and $60 million, respectively, according to Sports Illustrated.
Tiger Woods' estimated endorsements for 2010 are worth $22 million less than last year.
Woods is still No. 1 on the list, as he has been for the rankings' seven years. But his estimated total earnings of more than $90 million are down 30 percent from nearly $128 million two years ago.
Rival Phil Mickelson is again No. 2 with total earnings of more than $61 million. His estimated endorsement income is $52 million, compared with $70 million for Woods.
Floyd Mayweather Jr., LeBron James, Alex Rodriguez, Shaquille O'Neal, Kobe Bryant, Derek Jeter, Peyton Manning and Dwyane Wade round out the top 10.