BusyCowboy

When it comes to earnings power in pro sports, the battle of the sexes is anything but close.

Though women have made significant strides, a bulletproof glass ceiling still exists. Proof: The world’s 10 top-earning male athletes out-earned the world’s top-earning female athletes by more than 4-to-1 last year.

Collectively, the male athletes took home an estimated $483 million between June 1, 2007, and June 1, 2008, compared to the females’ far less impressive $118 million haul.

1. Tiger Woods Golf

Estimated Earnings: $115 million

Tiger chalked up another monster year on and off the course in 2007. He won his ninth PGA Player of the Year award and a seventh Vardon Trophy (given to the PGA Tour’s leader in scoring average) and was the top money winner for the eighth time. He won the inaugural FedEx Cup, adding a $10 million payout to his bursting retirement account. Off the links, he parted ways with American Express after a decade together. He still has big contracts with Nike, Accenture, Buick and Gillette. His latest deal: a five-year agreement for his own line of Gatorade drinks.

2. David Beckham Soccer

Estimated Earnings: $50 million

Coming to America paid off for England’s soccer sensation despite the injuries that plagued his first season with the Los Angeles Galaxy. His base salary with the team was only $5.5 million, but that figure more than doubled with his cut of the team’s ticket, merchandise and sponsorship revenues. He added deals with Sharpie, Giorgio Armani and vitamin company GO3 to an existing roster of relationships that includes Adidas, Motorola and Pepsi.

3. Michael Jordan Basketball

Estimated Earnings: $45 million

The Jordan brand is now an $800 million a year (in sales) business for Nike–and the royalty checks from that provide the bulk of Jordan’s income. Now he’s head of basketball operations for the Charlotte Bobcats.

4. Phil Mickelson Golf

Estimated Earnings: $45 million

Playing in the shadow of Tiger continues to be lucrative work for the world’s second-ranked golfer. He won $10 million on the course in the last year and pulled in $35 million from appearances and sponsorship deals.

5. Kimi Raikkonen Auto Racing

Estimated Earnings: $44 million

The “Iceman” became the highest-paid driver in Formula One after Ferrari signed him to a three-year deal before the 2007 season. He rewarded Ferrari by winning the Formula One World Driver’s Championship.

6. Kobe Bryant Basketball

Estimated Earnings: $39 million

Last year the Lakers’ shooting guard became the youngest player in NBA history to score 20,000 career points. His endorsements include Sony and VitaminWater, but his biggest check comes from Nike.

7. LeBron James Basketball

Estimated Earnings: $38 million

James added an NBA scoring title and his second All-Star Game MVP award to his list of accolades this season. He also got a boost from a new State Farm Insurance deal and the renewal of one with Coca-Cola.

8. Ronaldinho Soccer

Estimated Earnings: $37 million

The Brazilian soccer star was sold to AC Milan in July for $33 million. The two-time FIFA player of the year maintains lucrative sponsorship deals with Nike and Pepsi-Cola.

9. Valentino Rossi Motorcycle Racing

Estimated Earnings: $35 million

Rossi finished 2007 ranked third in the world standings, probably distracted by the Italian tax authorities’ investigation into the $160 million in undeclared income. He eventually agreed to pay $53 million in back taxes.

10. Roger Federer Tennis

Estimated Earnings: $35 million

The world’s top tennis player won $10 million in prize money in 2007–and another three grand slams. He recently signed up for 10 more years with Nike, one of the biggest deals ever for a tennis star.