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Dale Earnhardt Jr.
Auto Racing
Last Year's Rank: 10

Maybe try one meeellion next time? Junior laughed off Eddie Gossage's $100,000 offer to race in the IndyCar series, calling him Dr. Evil: "His first estimate ... was a little underfigured."

Allen Iverson
Denver Nuggets (NBA)
Last Year's Rank: 11

The Nuggets are reportedly willing to sign A.I. to a multi-year extension (for less money) if he opts out of the last year of his six-year, $71 million contract -- he'd earn $21.9 million in '08-09.

Kevin Durant
Seattle SuperSonics (NBA)
Last Year's Rank: NR

The 2007-08 Rookie of the Year will have to wait three more seasons for a giant contract, but his $7 million-a-year deal with Nike included a $12 million signing bonus.

Jeff Gordon
Auto Racing
Last Year's Rank: 16

Despite a second-place finish in the NASCAR standings, Gordon collected a career-high in racing money in '07: $7.1 million in track winnings and another $3.3 million from the points fund.

Ben Roethlisberger
Pittsburgh Steelers (NFL)
Last Year's Rank: NR

It's the gift that keeps on giving. Big Ben rakes in $20.2 million of his $25.2 million signing bonus during calendar-year '08; the rest is due next season, plus a $3 million roster bonus.

Dwyane Wade
Miami Heat (NBA)
Last Year's Rank: 40

D-Wade just raised the bar for sons everywhere: For Mother's Day, the Heat star bought his Baptist pastor mom, Jolinda, her very own church on the South Side of Chicago.

Tracy McGrady
Houston Rockets (NBA)
Last Year's Rank: 13

T-Mac is reportedly looking to graduate from his 18,000-square foot home in suburban Houston, which boasts seven bedrooms, 8 bathrooms, an elevator, a boat dock and an indoor court.

Carmelo Anthony
Denver Nuggets (NBA)
Last Year's Rank: NR

Construction got underway last month on the Carmelo K. Anthony Basketball Center practice facility at Syracuse University, thanks to a $3 million donation from its famous namesake alum.

Tim Duncan
San Antonio Spurs (NBA)
Last Year's Rank: 18

Duncan reportedly accepted $10 million less than what he was eligible for in his two-year, $40 million extension signed in October so the Spurs would be able to chase free agents.

Manny Ramirez
Boston Red Sox (MLB)
Last Year's Rank: 20

The World Series champs have a $20 million option on the enigmatic Manny for the '09 season; if they decline it, they'd have to deal with his new agent: infamous hardballer Scott Boras.

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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: 2008 for NFL). For winnings-based sports (auto racing, golf, tennis), 2007 calendar year amounts used.
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