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  • 11:33 AM ET  06.03

For the fifth consecutive year, SI has unveiled the Fortunate 50, the top 50 earning American athletes based on salary/winnings and endorsement income. And for the fifth straight year, Tiger Woods tops the list.

While Tiger ($128 million) is nearly double No. 2 Phil Mickelson ($62 million), LeBron James is quickly moving up, jumping from No. 6 to No. 3 at $40.4 million.

The biggest surprise? No. 4 Floyd Mayweather ($40.25 million), who was bolstered by a $20 million boxing payday and another $20 million for his foray into professional wrestling. Don't expect the Pretty Boy to be at the top of the list for long.

Once again the NBA dominated with more than half of the athletes on the list, including four (Kobe Bryant, Kevin Garnett, Paul Piece and Ray Allen) who will be playing in the NBA finals. It pays to play hoop, but not so much football as only seven NFL players are on the list, led by Peyton Manning. That seems odd given the physical demands of the sport, but then again the NFL is run with an iron fist.

Also of note is the fact that there are no women on the list. What ever happened to equal play for equal pay? 

Who is too high and who is too low? Who is overpaid and underpaid? What are the biggest surprises? And who among our Future Fortunates are likely to make next year's list?

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