1. Beyonce Knowles
Age: 27
Earnings: $87 million
In the last year, Queen B dropped a double album, starred in two films, performed at both the Oscars and a Presidential Inaugural Ball and embarked on what is expected to be, at minimum, a 110-date international tour. She also expanded a fashion collection that includes casual and formal lines as well as jewelry and eyeglasses, and added sponsors Nintendo, Crystal Geyser and General Mills to a roster of endorsers already including L'Oréal, Giorgio Armani and Samantha Thavasa handbags.
2. Kimi Raikkonen
Age: 29
Earnings: $45 million
Formula 1 racing's highest-paid driver finished third in the world championship standings last year after winning the title in 2007. Ferrari announced a one-year extension for the Iceman in September, keeping Raikkonen behind the wheel for the Ferrari team through the 2010 F1 season. Finland's postal service released a special stamp last year honoring Raikkonen.
3. LeBron James
Age: 24
Earnings: $40 million
James won this year's NBA Most Valuable Player award in a landslide after leading the Cleveland Cavaliers to the best record in the league. General managers across the league are frothing at the mouth as King James' free-agent status looms next summer. The Cavs are the odds-on favorite to sign him, because they can offer the biggest contract under the league's salary-cap rules. The Knicks will be a player if he wants the bright lights of New York. A two-year agreement with Microsoft expired at the end of 2008, but he retains endorsement contracts with Nike, Upper Deck, State Farm Insurance and VitaminWater.
4. Britney Spears
Age: 27
Earnings: $35 million
The tabloids' favorite train wreck has returned to the stage--and our rankings. After a very public meltdown in 2007, the pop princess released Circus last November; the album became one of the fastest-selling records of 2008, moving 1.5 million copies in three months. She launched a new tour in March, grossing $24 million with the first 13 concerts.
5. Roger Federer
Age: 27
Earnings: $33 million
Federer's record streak of 237 consecutive weeks as the No. 1-ranked player in the world ended last year when Rafael Nadal usurped the Swiss maestro. The 2008 Wimbledon final pitting Federer against Nadal lasted nearly five hours and was called by many the greatest tennis match of all time. Federer passed Pete Sampras to become the all-time leader in career prize money last October. He has earned $47 million since turning pro in 1998.
6. Ronaldinho
Age: 29
Earnings: $30 million
Ronaldinho's five-year run with FC Barcelona ended last summer when AC Milan paid a $33 million transfer fee for the rights to sign the two-time FIFA Player of the Year winner to a three-year contract. The Brazilian's best days on the pitch are likely behind him, but he retains lucrative endorsement deals with Nike, Pepsi and EA Sports.
7. Miley Cyrus
Age: 16
Earnings: $25 million
Though competition is mounting, Cyrus remains the queen of 'tween. In the last year, the 16-year-old TV star-turned-global brand sold 4 million albums, garnered $86 million at the world box office and shot 30 more episodes of her top-rated Disney Channel series, Hannah Montana. She also lends her face and G-rated likeness to everything from sleeping bags to lunch boxes.
8. Nick, Joe and Kevin Jonas
Age: 16, 19, 21
Earnings: $25 million
The three brothers from New Jersey continue their pursuit of 'tween domination. In the past 12 months, they've starred in a movie (Jonas Brothers: The 3D Concert Experience) and television series (JONAS on the Disney Channel), released an album (A Little Bit Longer sold 500,000 copies in the first week) and toured rigorously (their "Burning Up" tour grossed $41 million across 84 concerts last year). Up next: their fourth album and first international tour.
7. Daniel Radcliffe
Age: 19
Earnings: $25 million
The 19-year-old continues to rake in $25 million each time he dons his circular glasses to play Harry Potter. The sixth installment of the franchise hits theaters in late July. Radcliffe has two more films to go; the final book was split in two movies. It remains to be seen if he can become a box-office draw outside of the Warner Bros. fantasy blockbusters.
8. Gisele Bundchen
Age: 28
Earnings: $25 million
The world's most famous fashion model continues to out-earn her peers. Once known as the shape of Victoria's Secret, Gisele is now the face of campaigns for Rampage, Max Factor and Ebel. She also endorses fashion brands True Religion and Versace. Gisele secretly wed long-time boyfriend, NFL quarterback Tom Brady, in February in Santa Monica, Calif.
9. Maria Sharapova
Age: 22
Earnings: $22 million
Injuries have recently obliterated prize money and appearance fees for the top earner in female sports, much as they did for her male counterpart Tiger Woods. A shoulder injury sidelined Sharapova for nine months. She maintains a hefty portfolio of sponsors, including Nike, Prince, Canon, Tiffany and Tag Heuer. New to the list: Unilever dandruff shampoo Clear, which signed the 6-foot Russian to a deal worth a reported $2.5 million annually.
10. Taylor Swift
Age: 19
Earnings: $18 million
The country sensation was the top-selling U.S. artist of 2008, selling 4 million albums. According to Nielsen, Swift became the only artist ever to have two albums among the year's top 10 sellers. She also became the first country artist to sell 2 million downloads with three different songs. Swift recently embarked on her first headlining tour, selling out the Los Angeles Staples Center in two minutes.
