Nadal was No. 3 among international athletes and said to have earned $42.5 million in 2013, while Federer was No. 4 with $41.2 million. Federer was, however, higher in endorsements earnings, with $38 million compared to Nadal's $28 million. Federer was No. 2 a year ago, while Nadal was No. 10.
The rankings had Novak Djokovic at No. 9 with earnings of $30 million, with $18 million through endorsements, and Andy Murray at No. 20 with earnings of $17 million, $12 million in endorsements.
Maria Sharapova was No. 14 among international athletes with earnings of $23 million, $20 million though endorsements. Li Na and Serena Williams were the other tennis players named, with Williams No. 39 among U.S. athletes with $22.3 million, $10 million in endorsements. It is Williams' second appearance among the top 50, the first being in 2008.
Prize money amounts are from the previous season.