Floyd Mayweather Jr. is the highest-earning athlete in American sports for the second straight year.
New Orleans Saints quarterback Drew Brees vaults into the rankings at No. 3 at $47.8 million thanks to a new contract signed before last season. Kobe Bryant of the Los Angeles Lakers is fourth at just under $47 million.
Tiger Woods is fifth with $40.8 million, his lowest spot since SI started the list in 2004. He was No. 1 through 2011.
The top 50 include 25 baseball players, 13 basketball players and eight football players, with no female athletes for the fifth consecutive year.
The estimates combine salary, winnings and endorsements.