Swiss tennis ace Federer and American golf ace Woods are tied at the first place valued at 46 million dollars each followed by Basketball ace LeBron James, who is valued at 27 million dollars, in the second place.

Federer and Woods earned 46 million dollars each to their names in 2013 while Dhoni managed to bag 21 million dollars.

Federer holds a record 17 Grand Slam tennis titles, while Woods has won 14 major golf titles; second only to Jack Nicklaus's record 18.

The top 10 most valuable athletes according to Forbes are:

1. Roger Federer (Tennis) and Tiger Woods (Golf): 46 million dollars each
2. LeBron James (Basketball): 27 million dollars
3. Phil Mickelson (Golf): 25 million dollars
4. Maria Sharapova (Tennis): 23 million dollars
5. Mahendra Singh Dhoni (Cricket): 21 million dollars
6. Usain Bolt (Track and Field): 20 million dollars
7. Kobe Bryant (Basketball): 19 million dollars
8. Li Na (Tennis): 15 million dollars
9. Cristiano Ronaldo (Football): 13 million dollars
10. Lionel Messi (Football): 13 million dollars

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