Based on the list compiled by CNN Sports Illustrated.com (CNNSI), Pacquao is second to Switzerland's Roger Federer in terms of earnings."Federer's enormous endorsement portfolio puts him at No. 1, but barely a quarter-million more than No. 2 Manny Pacquiao. The Filipino boxer and congressman earned more than $50 million for two bouts over the past 12 months," according to CNNSI's Jonah Freedman.
Pacquiao earned an estimated US$52,500,000 from his fights against Antonio Margarito and "Sugar" Shane Mosley.
He was ranked No. 5 last year.
Federer retained his No. 1 status by earning $52,781,940.
Other international athletes who made the list include:
3. Fernando Alonso ($45,000,000)
4. Lionel Messi ($3,800,000)
5. Cristiano Ronaldo ($38,800,000)
6. Yao Ming ($35,686,100)
7. Rafael Nadal ($31,506,278)
8. Valentino Rossi ($30,000,000)
9. Wayne Rooney ($29,200,000)
10. Kaka ($27,300,000)
Sports Illustrated has a separate list for top-earning US athletes.
Golf superstar Tiger Woods topped the list with $62,294,116 followed by Phil Mickelson with $61,185,933.
LeBron James is the third ranking American top earner with $44,500,000.
