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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 (£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: $85m.

''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.

Forbes Top-10 Highest-Paid Athletes

1. Floyd Mayweather - Total earnings £54.2m
2. Manny Pacquaio - £39.58m
3. Tiger Woods - £37.8m
4. LeBron James - £33.82m
5 Roger Federer - £33.62m
6. Kobe Bryant - £33.37m
7. Phil Mickelson - £30.5m
8. David Beckham - £29.3m
9. Cristiano Ronaldo - £27.1m
10. Peyton Manning - £27m

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I was reading that earlier. Shame they're probably not going to fight eachother (not even gonna go into it!) but it's good to see 2 boxers taking up the top 2 spots. I wonder who the next highest boxer is after them?
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