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7. Jeff Gordon (tie)
2007 endorsement income (est.): $15 million
Gordon has won the Nextel NASCAR Cup four times, and blue-chip marketers such as Coke, Kellogg, and Frito-Lay have embraced him.

NEXT: 7. Shaquille O'Neal (tie)
Last updated December 31 2008: 12:32 PM ET
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