Fortunate 50

By Daniel Roberts When boxer Floyd Mayweather first topped this list in 2011, it was a surprise. By now, it’s expected. This is his third year in the No. 1 spot, and he does it all without any endorsements. Also worth noting: Tiger Woods and Phil Mickelson were only ninth and 10th among all golfers for PGA Tour winnings in the period we measured, but off-the-course endorsements keep them high on this list; thanks to fat signing bonuses on new contracts, four quarterbacks are in the top 10, compared to just two last year; and two athletes who aren’t even playing this season (but have not retired), Gilbert Arenas and Vernon Wells, made the list due to deferred money. Among those who have dropped off the list: Alex Rodriguez and Derek Jeter.

Our findings consist solely of (pre-tax) salary, winnings, bonuses and paid endorsements (additional earnings athletes get from speaking engagements and their own side businesses are not reflected). For salaries or winnings, we consult players’ associations, tour records, online databases, agents and media reports. Endorsement totals are estimates that come from the players' agents and a stable of experts and marketing executives, including Burns Entertainment & Sports Marketing.

Candidates for the Fortunate 50 must be U.S. citizens or play in a U.S.-based league. Endorsements reflect current deals, while salaries are based on the current or the most recently completed season; for instance, for NFL players the season that ended in February was used. (Thus new deals for this coming season, like Jay Cutler’s $126 million extension, aren’t reflected.) For auto racing and tennis, prize money comes from the 2013 calendar year. Golf tournament winnings are from May 5, 2013 (the Wells Fargo Championship) through April 20, 2014 (the RBC Heritage). Boxing purses are for the 2014 calendar year (and include projected money from bouts that will happen later this year). For the second time since Sports Illustrated started publishing the Fortunate 50 in 2004, this year's list is again a collaboration between SI and Fortune. For comparison with last year's list, take a look behind the numbers.

See the International 20 list.

The Top Ten

Floyd Mayweather

NEW

The king stays the king. Yes, $105 million -- and we’re being very conservative. For his fight against Maidana in May, Mayweather got a guaranteed purse of $32 million. It isn’t known exactly how much of the PPV returns he gets per fight, but Floyd tweeted that in this case, he got another $38 million. That’s a $70 million payday from one bout. He will fight again on Sept. 13; who his opponent is will determine the size of his purse, and how popular the fight is will determine the PPV returns, but his people tell us that it’s safe to assume a minimum of $35 million from the next fight. That’s $105 million in 2014 (but it could be as high as $120 million depending on the PPV payout), not to mention money he makes from his own brand, The Money Team, which sells hats (at price tags of up to $220) and other apparel online. The fighter has also dipped his toes into tech investing, putting over $1 million into a mobile photo app.

LeBron James

NEW

James is the endorsement king of the NBA by a healthy margin and would be king of the U.S. earnings list if not for Mayweather's incredible run. James gets paid by big brands that you know—Nike, Coke, McDonald's, Samsung—and some you don't, like Chinese media giant Tencent. Experts often used to say that while James is basketball king of the States, Kobe is bigger internationally; that has changed. LeBron is also launching a comedy series on Starz (though such endeavors are not included on this list), another way he supplements his lower-than-he-could-get-elsewhere salary (he makes the same as Dwayne Wade and Chris Bosh).

Kobe Bryant

NEW

Coach Kobe (as he is jokingly called thanks to his vocal opinions on the court and on Twitter) only played six games this past season, but earned the league's highest salary. He signed a two-year extension with the Lakers last year, and though he has not made it official, most expect him to retire when the deal is up. Whether or not he's about to leave the game, he's still backed by sponsors like Nike, Turkish Airlines and Lenovo.

Aaron Rodgers

NEW

The Packers gave their star quarterback a $35 million signing bonus in his new deal last season. And while it may seem like you've seen him less in television ads, Rodgers is still one of the league's highest-paid endorsers, with sponsorships from Nike, Ford, and State Farm, among others. Brands love Rodgers, a recognizable, wholesome-image guy who has won a Super Bowl ring; there aren't so many of those in the league.

Peyton Manning

NEW

Sure, young bucks like Colin Kaepernick, Russell Wilson and RGIII are becoming much more visible, but Manning is still the NFL's most marketable star. Papa John's, Gatorade, DirecTV and Buick all spend to stand with Peyton, and that's not to mention the many other brands you've seen him hawk over the years whose deals ran their course. Last year he brought the Broncos to the Super Bowl and was SI's 2013 Sportsman of the Year. And he returned from multiple neck surgeries to eventually lead the Broncos to the Super Bowl, albeit with a brutal final result.