Floyd Mayweather Jr. is the highest-earning athlete in American sports for the second straight year. The boxer is projected to make $90 million in 2013, according to Sports Illustrated‘s annual list released Wednesday. Miami Heat star LeBron James is a distant second at $56.5 million.
Undefeated boxer Floyd Mayweather Jr., known as “Money” has made lots and lots of it — an estimated $90 million — so far this year. That’s way more than any other athlete in the U.S., or the entire world for that matter, according to Sports Illustrated magazine.
The 36-year-old welterweight – considered the best defensive boxer of his generation – topped the magazine’s Fortunate 50 list, issued on Wednesday. Mayweather also took the top spot last year, earning an estimated $85 million, again from just two fights, the magazine reported.
Miami Heat basketball star LeBron James, 28, a four-time National Basketball Association Most Valuable Player, came in this year in the number two slot, earning a total of $56.5 million.
The list is calculated by combining estimated salary, winnings and endorsements. Mayweather’s total earnings are even more impressive considering he received no endorsement money either this year or last. 
James’ $56.5 million income combines a $17.5 million salary with an additional $39 million in endorsements.
Golfer Tiger Woods, the highest paid U.S. athlete from 2004, when the list was first published, through 2011, dropped to the No. 5 slot on this year’s list, earning $40.8 million.
Chicago Cubs outfielder Alfonso Soriano came in as the 50th highest-paid U.S. athlete with an estimated $18.2 million.
Candidates for the list must be U.S. citizens and compete in a U.S.-based league.
Internationally, soccer great David Beckham is estimated to earn more than $48 million, landing him the top spot on the magazine’s annual list of highest-paid athletes worldwide, The International 20.
Top 10 Earning Athletes :
| Name | Sport | Total | Salary/Winnings | Endorsements | 2012 Ranking | |
|---|---|---|---|---|---|---|
| 1. Floyd Mayweather Jr. | Boxing | $90,000,000 | $90,000,000 | $0 | 1 | |
| 2. LeBron James | NBA | $56,545,000 | $17,545,000 | $39,000,000 | 5 | |
| 3. Drew Brees | NFL | $47,800,000 | $40,000,000 | $7,800,000 | NR | |
| 4. Kobe Bryant | NBA | $46,850,000 | $27,850,000 | $19,000,000 | 4 | |
| 5. Tiger Woods | Golf | $40,839,027 | $7,839,027 | $33,000,000 | 3 | |
| 6. Phil Mickelson | Golf | $39,528,630 | $3,528,630 | $36,000,000 | 2 | |
| 7. Derrick Rose | NBA | $33,403,000 | $16,403,000 | $17,000,000 | 19 | |
| 8. Peyton Manning | NFL | $31,000,000 | $18,000,000 | $13,000,000 | 7 | |
| 9. Alex Rodriguez | MLB | $29,900,000 | $29,000,000 | $900,000 | 6 | |
| 10. Zack Greinke | MLB | $29,020,000 | $29,000,000 | $20,000 | NR | |
| *compiled by Sports Illustrated | ||||||
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