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2. Phil Mickelson
2007 endorsement income (est.): $47 million
The two-time Masters champion and serial endorser has lent his name to everything from Ford to Rolex to Callaway golf clubs, and his earnings from such deals far outpace what he's made winning at golf.

NEXT: 3. LeBron James
Last updated December 31 2008: 12:32 PM ET
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