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21
Jeff Gordon
Auto Racing
Last Year's Rank: 14
$5,944,140
$15,000,000
$20,944,140

Gordon was awarded the Boy Scouts of America's Silver Buffalo for charity work: He has raised $7 million for sick kids. He joins other honorees such as Charles Lindbergh and Walt Disney.

22
Steve Francis
Free agent (NBA)
Last Year's Rank: 31
$19,862,275
$500,000
$20,362,275

Francis didn't play a minute last season, yet earned $17 million left over from his 2007 buyout with Portland and another $2.6 million from Houston and Memphis, which waived him in January.

23
Vince Carter
Orlando Magic (NBA)
Last Year's Rank: 32 (tie)
$15,200,000
$5,000,000
$20,200,000

Recently traded Vinsanity and his mother, Michelle, donated $1.6 million to help build an alcohol and drug-addiction recovery center just ouside Orlando in his native Daytona Beach.

24
Paul Pierce
Boston Celtics (NBA)
Last Year's Rank: 34
$18,077,903
$1,500,000
$19,577,903

Next season is a pivotal one: If Pierce isn't satisfied with the Celtics' direction, he can opt out of his three-year, $59 million extension next June. Would the lifelong Celtic consider leaving?

25
Carmelo Anthony
Denver Nuggets (NBA)
Last Year's Rank: 18
$14,410,581
$5,000,000
$19,410,581

To boost the visibility of his charitable foundation, which helps underprivileged kids in Baltimore, Syracuse and Denver, Melo hired the same PR firm that represents Cal Ripken Sr.'s foundation.

26
Barry Zito
San Francisco Giants (MLB)
Last Year's Rank: NR
$18,500,000
$100,000
$18,600,000

If signing Zito to a seven-year, $126 million deal hasn't looked so smart the past two seasons, it'll only get worse. His salary will steadily increase and max out at $20 million in 2013.

27
Ray Allen
Boston Celtics (NBA)
Last Year's Rank: 38
$17,388,430
$750,000
$18,138,430

It's no wonder Boston is reportedly shopping Allen and his near-$20 million salary next season. The Celtics' Big Three will eat up nearly 93 percent of their cap room.

28
(Tie)
Tom Brady
New England Patriots (NFL)
Last Year's Rank: 32 (tie)
$8,000,000
$10,000,000
$18,000,000

Talk about a power couple: Brady's supermodel wife Gisele Bündchen is worth an estimated $150 million. Together, they'll likely pull in more than $55 million this year.

28
(Tie)
Torii Hunter
Los Angeles Angels (MLB)
Last Year's Rank: NR
$17,500,000
$500,000
$18,000,000

All-around good guy and wife, Katrina, have put more than $1 million into college scholarships and youth athletic facilities in Southern California, Las Vegas and his native Pine Bluff, Ark.

30
Rashard Lewis
Orlando Magic (NBA)
Last Year's Rank: 39
$17,238,000
$750,000
$17,988,000

Assuming the reinforced Eastern Conference champs can gel, they'll have a long-term nucleus: Lewis, Dwight Howard, Vince Carter and Jameer Nelson are wrapped up through 2011-12.

1 2 3 4 5
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: 2009 for NFL). For winnings-based sports (auto racing, golf, tennis), 2008 calendar year amounts used.
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