Norman made an estimated $13.6 million this year, according to Wednesday's Business Review Weekly magazine. Norman's on-course earnings in 2004 were just $20,292, but he made additional money through his interests in golf course design, sportswear, residential management and golf equipment.
Soccer player Harry Kewell, who plays for Liverpool in England, was second on the list at $11.4 million. Tennis player Lleyton Hewitt ($10.4 million) was third.
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