The Swiss star made USD 56.2 million (42.6 million euros) from July of last year through this past June, with endorsement deals from such firms as Rolex and Nike bringing the lion's share of that total, more than USD 40 million (30 million euros).

At age 33, Federer owns three titles in 2014 and was a Wimbledon runner-up, dropping the final in five sets to top-ranked Novak Djokovic.

Five men and five women made this year's list. Spaniard Rafael Nadal, who won his ninth French Open crown this past June, ranked second on the list at USD 44.5 million (33.7 million euros) but was on the sidelines Monday as the US Open began in New York because of a wrist injury. Nadal had USD 30 million (22.7 million euros) in sponsor money.

Serbia's Djokovic was third with USD 33.1 million (25 million euros) that included USD 12.1 million (9.1 million euros) in prize money.

Russian beauty Maria Sharapova was fourth overall but topped the women on the list with USD 24.4 million (18.5 million euros), USD 22 million (16.6 million euros) of it from endorsements.

China's Lia Na, who won her second Grand Slam title in January at the Australian Open, was fifth on USD 23.6 million with USD 18 million in endorsement income. She is absent from the US Open with a knee injury.

World number one Serena Williams ranked sixth on the money list with USD 22 million, half from prize money.

Britain's Andy Murray, whose earnings jumped more than USD 4 million after he became the first British man to win the Wimbledon crown since 1936 last year, ranked seventh on USD 19.1 million (14.4 million in euros), with USD 15 million (11.3 million euros) of that from endorsements.

With his adidas contract expiring this year, a lucrative new deal with adidas or Nike could raise his total next year no matter how he fares at this year's US Open.

Victoria Azarenka was eighth at USD 11.1 million (8.4 million euros), with USD 7.5 million (5.6 million euros) from endorsements, with Japan's Kei Nishikori ninth on USD 11 million 8.3 million euros) that included USD 9 million (6.8 million euros) in sponsorship deals and Denmark's Caroline Wozniacki 10th on USD 10.8 million (8.1 million euros), USD 9.5 million (7.2 million euros) of that from endorsements.

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