Sports Illustrated’s annual “Fortunate 50” rankings showed that Tiger Woods and Phil Mickelson are the two top richest American athletes in 2010. The two golfers are separated by only $1.1 million. Basketball star LeBron James is at no. 3 with $44.5 million.

Here’s the full Top 10 list of highest-earning American athletes in 2010:

1) Tiger Woods: $62.3 million

2) Phil Mickelson: $61.2 million

3) LeBron James, Miami Heat: $44.5 million

4) Peyton Manning, Indianapolis Colts: $38.1 million

5) Alex Rodriguez, New York Yankees: $36 million

6) Kobe Bryant, Los Angeles Lakers: $34.8 million

7) Kevin Garnett, Boston Celtics: $32.8 million

8) Matt Ryan, Atlanta Falcons, $32.7 million

9) Tom Brady, New England Patriots: $30 million

10) Dwight Howard, Orlando Magic: $28.6 million