-- The world's highest-paid athlete is in jail. The guy in second place just lost a title fight, and the man who held the distinction for a decade is now third.

Forbes has released its list of the 100 highest paid athletes, and boxer Floyd Mayweather Jr., nicknamed "Money," is No. 1.

Mayweather, who made $85 million for two fights last year, is currently serving a three-month jail sentence in Las Vegas for domestic battery.

Boxer Manny Pacquiao is second on the magazine's list at $62 million from earnings and endorsements. Pacquiao lost his WBO welterweight title to Timothy Bradley earlier this month.

Tiger Woods, No. 1 on the list since 2001, made $59.4 million to place third.

LeBron James of the Miami Heat is fourth ($53 million). He is one of 13 basketball players on the list.

Tennis star Roger Federer is fifth at $52.7 million.

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• 1. Floyd Mayweather Jr.

  Total Earnings: <a href="http://www.forbes.com/pictures/mli45igdi/1-floyd-mayweather/#gallerycontent" target="_hplink">$85 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 2. Manny Pacquiao

  Total earnings: <a href="http://www.forbes.com/pictures/mli45igdi/2-manny-pacquiao/#gallerycontent" target="_hplink">$62 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 3. Tiger Woods

  Total earnings: <a href="http://www.forbes.com/pictures/mli45igdi/3-tiger-woods/#gallerycontent" target="_hplink">$59.4 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 4. LeBron James

  Total earnings: <a href="http://www.forbes.com/pictures/mli45igdi/4-lebron-james/#gallerycontent" target="_hplink">$53 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 5. Roger Federer

  <a href="http://www.forbes.com/pictures/mli45igdi/5-roger-federer/#gallerycontent" target="_hplink">Total earnings: $52.7 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 6. Kobe Bryant

  Total earnings: <a href="http://www.forbes.com/pictures/mli45igdi/6-kobe-bryant/#gallerycontent" target="_hplink">$52.3 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 7. Phil Mickelson

  Total earnings: <a href="http://www.forbes.com/pictures/mli45igdi/7-phil-mickelson/#gallerycontent" target="_hplink">$47.8 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 8. David Beckham

  Total earnings:<a href="http://www.forbes.com/pictures/mli45igdi/8-david-beckham/#gallerycontent" target="_hplink"> $46 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 9. Ronaldo

  Total earnings: <a href="http://www.forbes.com/pictures/mli45igdi/8-david-beckham/#gallerycontent" target="_hplink">$42.5 million</a> <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

• 10. Peyton Manning

  Total earnings: $42.4 million <a href="http://www.forbes.com/sites/kurtbadenhausen/2012/06/18/mayweather-tops-list-of-the-worlds-100-highest-paid-athletes/" target="_hplink">CLICK HERE</a> to see the full list.

Thirty football players made the top 100, with Peyton Manning tops among them at No. 10. The Denver Broncos' new quarterback made $42.4 million during his last season with the Indianapolis Colts, even though he sat out the entire season while recovering from a neck injury.

David Beckham of the Los Angeles Galaxy was No. 8 overall and the highest ranked soccer player at $46 million.

New York Yankees third baseman Alex Rodriguez was tops among baseball players and No. 18 overall with $33 million.

Two women, both tennis players, made the list. Maria Sharapova ($27.9 million) comes in at No. 26, and Li Na ($18.4 million).