#1 Roger Federer: $37.2 million (3.3% increase over last year)
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They said he was done.
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They said he was past it.
They said he was too old.
So he got back to basics, head-down, mind completely focused, and won 2 Grand Slams this year. Roger Federer now has 19 Grand Slam titles, and a firm grip on the title of Greatest of All Time.
The Swissman has had the most wondrous renaissance on-court and that has quite naturally improved his standing as a brand, as well. He has quite a few endorsement deals - all of them big money - with Nike (yeah, those guys have a lock on this list), Credit Suisse, Lindt, Sunrise, Rolex, Jura Elektroapparate and Mercedes Benz and only a fool would write off the chances of him holding on to this no.1 spot come next year.