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Mickelson tops Woods on earnings list

Tiger Woods and Phil Mickelson
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For the first time, Tiger Woods trails Phil Mickelson on a Sports Illustrated list as the game's highest-earning player.

Woods ranked third in the magazine's annual 'Fortunate 50' list, which lists the highest-earning American athletes based on their earnings in the prior year. Mickelson is second.

Woods earned $56.4 million in 2011 with an estimated $54.5 million in endorsements and $1.9 million in tournament winnings. Mickelson pulled in $60.7 million, with $57 million coming off the course and $3.7 million from the day job.

Floyd Mayweather Jr. tops the list this year, making $85 million for two 2011 fights. He has no sponsors. He also is currently incarcerated in a Nevada prison, serving a 90-day sentence for a domestic abuse conviction.

Since the list began in 2004, Woods had not only been the top-earning golfer, but lead all American athletes. His estimated income was highest in 2007 at a combined $128 million - $105 million in endorsements and $23 million from golf tournaments, including $10 million as the first winner of the FedEx Cup.

Conversely, Mickelson has made a steady income in the range of $50-62 million since the list debuted.

No other golfer made the list.