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7. Shaquille O'Neal (tie)
2007 endorsement income (est.): $15 million
At $15 million, Shaq is just a shade under former teammate and rival Kobe Bryant. Like LeBron, Shaq has turned his eyes to the Far East, having signed a deal last year with Chinese sneaker company Li-Ning.

NEXT: 9. Peyton Manning
Last updated December 31 2008: 12:32 PM ET
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