3. LeBron James (Last Year's Rank: 3)

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SI's Fortunate 50

$42,410,581 ($28,000,000 Endorsements, $14,410,581 Salary/Winnings) (AP Photo/Amy Sancetta)

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1. Tiger Woods (... $99,737,626 ($92,000,000 Endorsements, $7,737,626 Salary/Winnings) (AP Photo/Chris Carlson)
2. Phil Mickelso... $52,950,356 ($46,600,000 Endorsements, $6,350,356 Salary/Winnings) (AP Photo/Michael Conroy)
3. LeBron James ... $42,410,581 ($28,000,000 Endorsements, $14,410,581 Salary/Winnings) (AP Photo/Amy Sancetta)
4. Alex Rodrigue... $39,000,000 ($6,000,000 Endorsements, $33,000,000 Salary/Winnings) (AP Photo/Lynne Sladky)
5. Shaquille O'N... $35,000,000 ($15,000,000 Endorsements, $20,000,000 Salary/Winnings) (AP Photo/Rick Scuteri)
6. Kevin Garnett... $34,750,000 ($10,000,000 Endorsements, $24,750,000 Salary/Winnings) (AP Photo/Bill Kostroun)
7. Kobe Bryant (... $31,262,500 ($10,000,000 Endorsements, $21,262,500 Salary/Winnings) (AP Photo/Reed Saxon)
8. Allen Iverson... $28,937,500 ($7,000,000 Endorsements, $21,937,500 Salary/Winnings)
9. Derek Jeter (... $28,500,000 ($8,500,000 Endorsements, $20,000,000 Salary/Winnings) (AP Photo/The Canadian Press,Frank Gunn)
10: Peyton Manni... $27,000,000 ($13,000,000 Endorsements, $14,500,000 Salary/Winnings) (AP Photo/Michael Conroy)
11. Dale Earnhar... $26,611,290 ($22,000,000 Endorsements, $4,611,290 Salary/Winnings) (AP Photo/Rob Carr)
12. Dwyane Wade ... $26,410,581 ($12,000,000 Endorsements, $14,410,581 Salary/Winnings) (AP Photo/Wilfredo Lee)
13. Dwight Howar... $25,758,000 ($12,000,000 Endorsements, $13,758,000 Salary/Winnings) (AP Photo/Jae C. Hong)
14. Mark Teixeir... $25,250,000 (Endorsements $250,000, Salary/Winnings $25,000,000) (AP Photo/Elise Amendola)
15. Tracy McGrad... $25,126,874 (Endorsements $4,000,000, Salary/Winnings $21,126,874) (AP Photo/David J. Phillip)
16. Tim Duncan (... $24,098,705 ($3,500,000 Endorsements, $20,598,705 Salary/Winnings) (AP Photo/Darren Abate)
17. Stephon Marb... $23,937,500 ($2,000,000 Endorsements, $21,937,500 Salary/Winnings) (AP Photo/Elise Amendola)
18. CC Sabathia ... $23,250,000 ($250,000 Endorsements, $23,000,000 Salary/Winnings) (AP Photo/Kathy Willens)
19. Jason Kidd (... $22,872,000 ($1,500,000 Endorsements, $21,372,000 Salary/Winnings) (AP Photo/Donna McWilliam)
20. Jermaine O'N... $22,102,500 ($750,000 Endorsements, $21,352,500 Salary/Winnings) (AP Photo/Lynne Sladky)
21. Jeff Gordon ... $20,944,140 ($15,000,000 Endorsements, $5,944,140 Salary/Winnings) (AP Photo/Chuck Burton)
22. Steve Franci... $20,362,275 ($500,000 Endorsements, $19,862,275 Salary/Winnings) (AP Photo/Houston Chronicle, Steve Ueckert)
23. Vince Carter... $20,200,000 ($5,000,000 Endorsements, $15,200,000 Salary/Winnings) (AP Photo/Bill Kostroun)
24. Paul Pierce ... $19,577,903 ($1,500,000 Endorsements, $18,077,903 Salary/Winnings) (AP Photo/Phelan M. Ebenhack)
25. Carmelo Anth... $19,410,581 ($5,000,000 Endorsements, $14,410,581 Salary/Winnings) (AP Photo/ Mark J. Terrill)
26. Barry Zito (... $18,600,000 ($100,000 Endorsements, $18,500,000 Salary/Winnings) (AP Photo/Denis Poroy)
27. Ray Allen (L... $18,138,430 ($750,000 Endorsements, $17,388,430 Salary/Winnings) (AP Photo/Elise Amendola)
28 (tie). Tom Br... $18,000,000 ($10,000,000 Endorsements,$8,000,000 Salary/Winnings) (AP Photo/Winslow Townson)
28 (tie). Torii ... $18,000,000 ($500,000 Endorsements, $17,500,000 Salary/Winnings) (AP Photo/Dino Vournas)
30. Rashard Lewi... $17,988,000 ($750,000 Endorsements, $17,238,000 Salary/Winnings) (AP Photo/David Richard)
31. Shawn Marion... $17,780,000 ($600,000 Endorsements, $17,180,000 Salary/Winnings) (AP Photo/The Canadian Press,Frank Gunn)
32. Amar'e Stoud... $17,570,550 ($2,500,000 Endorsements, $15,070,550 Salary/Winnings) (AP Photo/Kevork Djansezian)
33. Matt Schaub ... $17,300,000 ($300,000 Endorsements, $17,000,000 Salary/Winnings) (AP Photo/John Russell)
34 (tie). David ... $17,000,000 ($4,500,000 Endorsements, $12,500,000 Salary/Winnings) (AP Photo/Winslow Townson)
34 (tie). Albert... $17,000,000 ($4,000,000 Endorsements, $13,000,000 Salary/Winnings) (AP Photo/Ed Zurga)
36. Julius Peppe... $16,850,000 ($150,000 Endorsements, $16,700,000 Salary/Winnings) (AP Photo/Chuck Burton)
37 (tie). Todd H... $16,750,000 ($150,000 Endorsements, $16,600,000 Salary/Winnings) (AP Photo/Paul Sancya)
37 (tie). A.J. B... $16,750,000 ($250,000 Endorsements, $16,500,000 Salary/Winnings) (AP Photo/Lynne Sladky)
39. Ryan Howard ... $16,500,000 ($1,500,000 Endorsements, $15,000,000 Salary/Winnings) (AP Photo/H. Rumph Jr.)
40. Dwight Freen... $16,470,000 ($250,000 Endorsements, $16,220,000 Salary/Winnings) (AP Photo/Darron Cummings)
41. Jim Furyk (L... $16,263,127 ($11,000,000 Endorsements, $5,263,127 Salary/Winnings) (AP Photo/J Pat Carter)
42. Michael Redd... $16,030,000 ($250,000 Endorsements, $15,780,000 Salary/Winnings) (AP Photo/Mary Altaffer)
43. Eli Manning ... $15,950,000 ($7,000,000 Endorsements, $8,950,000 Salary/Winnings) (AP Photo/Mike Groll)
44. Jason Schmid... $15,750,000 ($250,000 Endorsements, $15,500,000 Salary/Winnings) (AP Photo/Bob Jordan)
45. Antonio Smit... $15,650,000 ($150,000 Endorsements, $15,500,000 Salary/Winnings) (AP Photo/David J. Phillip)
46. Mike Bibby (... $15,475,000 ($250,000 Endorsements, $15,225,000 Salary/Winnings) (AP Photo/Gregory Smith)
47. Ben Roethlis... $15,250,000 ($2,500,000 Endorsements, $12,750,000 Salary/Winnings) (AP Photo/Winslow Townson)
48 (tie). Derek ... $15,150,000 ($150,000 Endorsements,$15,000,000 Salary/Winnings) (AP Photo/John Bazemore)
48 (tie). Jason ... $15,150,000 ($150,000 Endorsements, $15,000,000 Salary/Winnings) (AP Photo/Kathy Willens)
50. Lance Berkma... $15,000,000 ($500,000 Endorsements, $14,500,000 Salary/Winnings) (AP Photo/Matt York)