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By Jonah Freedman, SI.com

For the fourth straight year, Sports Illustrated set out to rank the 50 top-earning American athletes (taking into account on and off the field income), and it's no surprise to see the familiar names at the top of the list. The most obvious? Tiger Woods has reached an otherworldly plateau of nearly $112 million. Boxing is back from the dead for now, thanks to No. 2 Oscar De La Hoya, and the Shaq and Kobe rivalry lives on.

Half the list is made up of NBA players, while only 12 baseball players and five football players made the cut. There were three NASCAR drivers and just one woman (welcome, Michelle Wie!). Meanwhile, our International 20 list of the top-earning non-American athletes is dominated by soccer players, of whom there are nine, including Major League Soccer-bound David Beckham.

As always, we limited our estimates to salary, winnings, bonuses, endorsements and appearances. Candidates for the 50 had to be American citizens. For an in-depth analysis of who's on the Fortunate 50 and why, click here.

1
Tiger Woods
Pro Golf
Last Year's Rank: 1
$11,941,827
$100,000,000
$111,941,827
Mighty Tiger's handlers figure sports' first $100 million man's endorsement and appearance income increases an average of 13 percent a year.
2
Oscar De La Hoya
Boxing
Last Year's Rank: NR
$53,000,000
$2,000,000
$55,000,000
One last giant pay day? On top of $25 million purse, Golden Boy took home $28 million in pay-per-view receipts from the Mayweather title fight.
3
Phil Mickelson
Pro Golf
Last Year's Rank: 2
$4,256,505
$47,000,000
$51,256,505
One of sports' most reliable endorsers, Lefty is now at a point where his annual take in off-the-course income outdoes his total career winnings.
4
Shaquille O'Neal
Miami Heat (NBA)
Last Year's Rank: 3
$20,000,000
$15,000,000
$35,000,000
Shaq took 20,000-square foot mansion off the market last year when no one would meet $32 million asking price. Now he's trying again -- for $35 million.
5
Kobe Bryant
Los Angeles Lakers (NBA)
Last Year's Rank: 4
$17,718,750
$16,000,000
$33,718,750
Need proof Kobe is a marketing genius? Since he switched from No. 8 to No. 24, his jersey has become the top seller in both the U.S. and China.
6
LeBron James
Cleveland Cavaliers (NBA)
Last Year's Rank: 6
$5,828,089
$25,000,000
$30,828,089
King James' $2.1 million, 11-bedroom mansion near Akron is in the process of being refitted with a theater, bowling alley, casino and barber shop.
7
Kevin Garnett
Minnesota Timberwolves (NBA)
Last Year's Rank: 11
$21,000,000
$8,000,000
$29,000,000
If dark forces are conspiring for NBA's highest-paid to find his way to L.A., don't be surprised: He idolized Magic Johnson's Showtime crew as a boy.
8
Derek Jeter
New York Yankees (MLB)
Last Year's Rank: 7
$22,000,000
$7,000,000
$29,000,000
Bronx scent? Jeter's three-step "Driven" skin-care products are a "quick and easy" way for men to take care of their face, says the Yankee captain.
9
Alex Rodriguez
New York Yankees (MLB)
Last Year's Rank: 8
$22,000,000
$6,000,000
$28,000,000
Still due $81 million over the next three years of his mega-contract, but could make more from another team if he chooses to opt out after '07.
10
Dale Earnhardt Jr.
Auto Racing
Last Year's Rank: 9
$7,111,735
$20,000,000
$27,111,735
Departure from DEI, his late father's company, will prompt an unprecedented bidding war for No. 8; Junior merchandise brings in $30 million a year.
Continue reading this story
Sources: salaries, winnings and bonus figures from players' associations, tour records, agents and news reports. Endorsement estimates from Burns Entertainment & Sports Marketing, other sports-marketing executives and analysts, and agents. Salaries based on current or most recently completed seasons (exception: 2007 for NFL). For winnings-based sports (auto racing, golf, tennis), 2006 calendar year amounts used.
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