*Below list is validated as on June 2013
| Rank | Player's Name | Earnings | Sport | |
| 1 | Tiger Woods | $78.1 M | Golf | |
| 2 | Roger Federer | $71.5 M | Tennis | |
| 3 | Kobe Bryant | $61.9 M | Basketball | |
| 4 | LeBron James | $59.8 M | Basketball | |
| 5 | Drew Brees | $51 M | Football | |
| 6 | Aaron Rodgers | $49 M | Football | |
| 7 | Phil Mickelson | $48.7 M | Golf | |
| 8 | David Beckham | $47.2 M | Soccer | |
| 9 | Cristiano Ronaldo | $44 M | Soccer | |
| 10 | Lionel Messi | $41.3 M | Soccer | |
| 11 | Tom Brady | $38.3 M | Football | |
| 12 | Derrick Rose | $37.4 M | Football | |
| 13 | Joe Flacco | $36.8 M | Football | |
| 14 | Floyd Mayweather | $34 M | Boxing | |
| 14 | Manny Pacquiao | $34 M | Boxing | |
| 16 | Mahendra Singh Dhoni | $31.5 M | Cricket | |
| 17 | Kevin Durant | $30.9 M | Basketball | |
| 18 | Alex Rodriguez | $30.3 M | Baseball | |
| 19 | Fernando Alonso | $30 M | Racing | |
| 19 | Peyton Manning | $30 M | Football | |
| 21 | Rory McIlroy | $29.6 M | Golf | |
| 22 | Maria Sharapova | $29 M | Tennis | |
| 23 | Dwyane Wade | $28.9 M | Basketball | |
| 24 | Tony Romo | $28.8 M | Football | |
| 25 | Carmelo Anthony | $28 M | Basketball | |
| 26 | Lewis Hamilton | $27.5 M | Racing | |
| 27 | Amar'e Stoudemire | $27 M | Basketball | |
| 28 | Novak Djokovic | $26.9 M | Tennis | |
| 29 | Dwight Howard | $26.5 M | Basketball | |
| 30 | Rafael Nadal | $26.4 M | Tennis | |
| 31 | Calvin Johnson | $26.3 M | Football | |
| 32 | Dale Earnhardt, Jr. | $26 M | Racing | |
| 33 | Ray Rice | $25.8 M | Football | |
| 34 | Joe Mauer | $25.5 M | Baseball | |
| 34 | Johan Santana | $25.5 M | Baseball | |
| 36 | Derek Jeter | $25.4 M | Baseball | |
| 37 | Felix Hernandez | $25.3 M | Baseball | |
| 38 | Dwayne Bowe | $24.9 M | Football | |
| 39 | Josh Hamilton | $24.7 M | Baseball | |
| 40 | Usain Bolt | $24.2 M | Track | |
| 41 | Jimmie Johnson | $24 M | Racing | |
| 41 | Wladimir Klitschko | $24 M | Boxing | |
| 43 | Prince Fielder | $23.8 M | Baseball | |
| 44 | CC Sabathia | $23.6 M | Baseball | |
| 45 | Vincent Jackson | $23.4 M | Football | |
| 46 | Miguel Cabrera | $23 M | Baseball | |
| 47 | Cliff Lee | $22.9 M | Baseball | |
| 47 | Mark Teixeira | $22.9 M | Baseball | |
| 49 | Cole Hamels | $22.7 M | Baseball | |
| 50 | Matt Schaub | $22.3 M | Football | |
| 51 | Valentino Rossi | $22 M | Motorcycle | |
| 52 | Sachin Tendulkar | $22 M | Cricket | |
| 53 | Clay Matthews | $21.8 M | Football | |
| 53 | Chris Paul | $21.8 M | Basketball | |
| 55 | Zack Grienke | $21.7 M | Baseball | |
| 56 | Gilbert Arenas | $21.6 M | Basketball | |
| 57 | Pau Gasol | $21.5 M | Basketball | |
| 58 | Dirk Nowitzki | $21.4 M | Basketball | |
| 59 | Adrian Gonzalez | $21.2 M | Baseball | |
| 59 | Vernon Wells | $21.2 M | Baseball | |
| 61 | Wayne Rooney | $21.1 M | Soccer | |
| 62 | Ryan Howard | $21 M | Baseball | |
| 63 | Sergio Aguero | $20.9 M | Soccer | |
| 64 | Didier Drogba | $20.8 M | Soccer | |
| 64 | Joe Johnson | $20.8 M | Basketball | |
| 64 | Justin Verlander | $20.8 M | Baseball | |
| 67 | Yaya Touré | $20.7 M | Soccer | |
| 68 | Roy Halladay | $20.5 M | Baseball | |
| 68 | Neymar | $20.5 M | Soccer | |
| 68 | Serena Williams | $20.5 M | Tennis | |
| 71 | Tim Lincecum | $20.1 M | Baseball | |
| 72 | Carl Crawford | $20 M | Baseball | |
| 73 | Fernando Torres | $20 M | Soccer | |
| 74 | Barry Zito | $19.9 M | Baseball | |
| 75 | Chris Bosh | $19.8 M | Basketball | |
| 76 | Zlatan Ibrahimovic | $19.7 M | Soccer | |
| 77 | Ichiro Suzuki | $19.6 M | Baseball | |
| 78 | Ernie Els | $19.5 M | Golf | |
| 79 | Kaka | $19.3 M | Soccer | |
| 80 | Deron Williams | $19.2 M | Basketball | |
| 81 | Brandt Snedeker | $19 M | Golf | |
| 82 | Paul Pierce | $18.8 M | Basketball | |
| 83 | Tony Stewart | $18.5 M | Racing | |
| 84 | Carl Nicks | $18.3 M | Football | |
| 85 | Jeff Gordon | $18.2 M | Racing | |
| 85 | Li Na | $18.2 M | Tennis | |
| 85 | Carlos Tevez | $18.2 M | Soccer | |
| 88 | Alfonso Soriano | $18.1 M | Baseball | |
| 89 | Sebastian Vettel | $18 M | Racing | |
| 90 | Matt Cain | $17.4 M | Baseball | |
| 90 | Matt Holliday | $17.4 M | Baseball | |
| 92 | Michael Young | $17.3 M | Baseball | |
| 93 | Rudy Gay | $17.2 M | Basketball | |
| 93 | Steven Gerrard | $17.2 M | Soccer | |
| 95 | Zach Randolph | $17 M | Basketball | |
| 96 | Russell Westbrook | $16.9 M | Basketball | |
| 97 | Andrew Bynum | $16.7 M | Basketball | |
| 98 | A.J. Burnett | $16.6 M | Baseball | |
| 98 | Brandon Roy | $16.6 M | Basketball | |
| 100 | Samuel Eto'o | $16.4 M | Soccer |
