10. Rafael Nadal (tennis pro, 25, $31 million
9. Lionel Messi (soccer pro), 23, $32 million
8. Beyoncé Knowles, 29, $35 million
7. Cristiano Ronaldo (soccer pro), 26, $38 million
6. Katy Perry, 26, $44 million
5. Taylor Swift, 21, $45 million
4. Roger Federer, 29, $47 million
3. LeBron James, 26. $48 million
2. Justin Bieber, 17, $53 million
1. Lady Gaga, 25, $90 million