By Mark Vester

Sports Illustrated has released their 2007 "Fortunate 50" list, which breaks down 50 of the top-earning American athletes. Oscar De La Hoya came in second and beat out dozens of athletes from basketball, baseball, football, golf and others.

Below is how the overall top-ten breaks down.

1. Tiger Woods - $111.9 million ($100 million from endorsements)

2. Oscar De La Hoya - $55 million

3. Phil Mickelson - $51.3 million

4. Shaquille O'Neal - $35 million

5. Kobe Bryant - $33.7 million

6. LeBron James - $30.8 million

7. Kevin Garnett $29 million

8. Derek Jeter - $29 million

9. Alex Rodriguez - $28 million

10. Dale Earnhardt Jr. $27.1 million

I received numerous emails from readers over Floyd Mayweather, Jr. He came in at number 21. with $20.3 million. He was slightly above number 22. Michelle Wie, with  $20.2 million.

Send News Tips and Comments To Mark Vester @ boxingscene@hotmail.com