Floyd Mayweather and Manny Pacquiao, the boxers that fight fans worldwide want to see in the ring together, topped the list of the 100 highest-paid athletes released by Forbes magazine on Monday.
Mayweather, who ranks No. 1 for making $85 million off two fights last year, is serving a three-month jail sentence for domestic battery in Las Vegas, having failed in a bid to serve the remainder of his time under house arrest.
While his doctors and co-manager warned that staying behind bars might cause irreparable damage to his fitness and risk his boxing career, the undefeated US fighter is expected to climb back into the ring, likely later this year.
But Mayweather will not be fighting Filipino icon Pacquiao in the mega-bout that boxing fans have sought for years.
Pacquiao, second on the list at $62 million from earnings and endorsements, lost to unbeaten US fighter Tim Bradley on July 9 and they are set to fight a rematch in November.
Tiger Woods, who had topped the Forbes list since 2001, fell to third with $59.4 million, his earnings off $16 million from the previous year and by half since his peak in 2009, mostly due to lost endorsement deals.
Miami Heat star LeBron James ranks fourth at $53 million, the highest of 13 basketball players on the list.
While a lockout last year trimmed 20 percent off his salary, endorsement deals boosted his total and a marketing partnership made him a stakeholder in English Premier League side Liverpool.
Swiss tennis star Roger Federer was fifth at $52.7 million followed by the Lakers' Kobe Bryant at $52.3 million, golfer Phil Mickelson at $47.8 million, LA Galaxy star David Beckham at $46 million and Real Madrid and Portugal forward Cristiano Ronaldo at $42.5 million.
The NFL boasts 30 players on the list, topped by No. 10 Peyton Manning, the former Indianapolis Colts star who was cut in March and signed with the Denver Broncos for $96 million over five years.
Only two women, both tennis players, cracked the list: Russia's Maria Sharapova, the newest career Grand Slam winner after her French Open final triumph earlier this month, and China's Li Na, the 2011 French Open champion.
Sharapova was 26th at $27.9 million, while Li was 81st overall at $18.4 million.
Jamaican sprinter Usain Bolt, the reigning 100- and 200-meter Olympic champion and world record-holder who figures to be a top attraction at the London Olympics, was 63rd with $20.3 million.