Tiger Woods has been replaced by Floyd Mayweather as the world's highest earner in sport after an 11-year reign at the top.
Woods has slipped to third in the world's 100 highest-paid athletes list conducted by Forbes behind two boxers, Floyd Mayweather and Manny Pacquaio.
Mayweather collected a total of 85million US dollars (£54.2m) for his two fights with Victor Ortiz in September and Miguel Cotto last month.
Forbes senior editor Kurt Badenhausen said: "There's a reason they call boxer Floyd Mayweather 'Money'.
"He fought twice during the past 12 months, spent less than one hour in the ring to dispatch his two foes - his combined payday for the bouts: 85 million dollars.
"Mayweather maximises his earnings by also acting as his own fight promoter through his company Mayweather Promotions.
"He collects all of the revenue from tickets, pay-per-view and sponsorships and covers the costs, including the purse for his opponent."
Pacquaio trails in £14.6m behind Mayweather, with Woods picking up £37.8m in total, with just £2.8m of that in earnings as the remainder comes from sponsorship endorsements.
David Beckham remains the highest earning footballer, picking up £29.3m, with £23.5m in endorsements, followed closely by Cristiano Ronaldo, with Lionel Messi just outside the top 10 in 11th.
Fernando Alonso comes in as Formula One's top earner at 19th with overall earnings of £29.4m, with MotoGP's seven-times champion Valentino Rossi 20th and seven-times F1 king Michael Schumacher 21st.
Lewis Hamilton is 24th, with Forbes suggesting earnings of £17.8m, with £15.9m of that in salary from McLaren, with Manchester United star Wayne Rooney at 37th with £15.5m.
Other notables see golf's current world number one Luke Donald at 48th, earning £14.17m, Chelsea captain John Terry equal 88th with £11.17m, Rory McIlroy 91st with £11.1m and Liverpool and England skipper Steven Gerrard 97th with £10.8m.
Just two women figure in the top 100, both from tennis, with world number one in Maria Sharapova 26th and Li Na 81st.
what do you think?
This comment has been removed for violations of our Terms and Conditions.