No athlete in American sports makes more money that Floyd Mayweather Jr.
For the second consecutive year, the boxer tops Sports Illustrated's annual list, which was released Wednesday, with a projected $90 million in earnings in 2013.
Miami Heat star LeBron James ranks second but is well behind at $56.5 million.
Rounding out the top five were New Orleans Saints quarterback Drew Brees at No. 3 with $47.8 million in earnings after signing a new contract last year, Kobe Bryant of the Los Angeles Lakers at slightly below $47 million and Tiger Woods at $40.8 million.
Woods was No. 1 from the inception of the rankings in 2004 through 2011.
No female athletes made the list.
The breakdown of the top 50 by sport: baseball, 25; basketball, 13; football, eight; golf, two; boxing, one; and auto racing, one. The New York Yankees had five players on the list.