Woods loses $22 million

NEW YORK (AP):

Tiger Woods' estimated endorsements for 2010 are worth $22 million less than last year, according to Sports Illustrated's annual analysis of the highest-earning American athletes.

Woods is still number one on the list, as he has been for the rankings' seven years. But his estimated total earnings of more than $90 million are down 30 per cent from nearly $128 million two years ago.

Rival Phil Mickelson is again number two, with total earnings of more than $61 million. His estimated endorsement income is $52 million, compared with $70 million for Woods.

Floyd Mayweather Jr, LeBron James, Alex Rodriguez, Shaquille O'Neal, Kobe Bryant, Derek Jeter, Peyton Manning and Dwyane Wade round out the top-10 Ameri-can sporting earners.

Messi earns most

On the international list, Federer jumped from number nine last year as his earnings doubled, while Beckham slipped to number three at $40.5 million, behind FIFA world soccer player of the year Lionel Messi at $44 million, according to SI.com.

Rounding out the international top five were soccer player Cristiano Ronaldo ($40 million) and boxer Manny Pacquiao ($38 million)