Real Madrid forward Cristiano Ronaldo and LA Galaxy's David Beckham are the only two football players to be ranked among the top 10 sports professionals with the most valued brands in the world.
There is no place for Barcelona ace Lionel Messi, while golf star Tiger Woods tops the list, despite not having won one of the four majors since his US Open triumph in 2008.
Roger Federer, the most successful player ever in men's singles tennis, is second in the list compiled by Forbes magazine, with the Swiss boasting a brand value of $29 million, owing to a number of high-profile sponsorship deals.
Golfer Phil Mickleson and NBA giant LeBron James are tied third with David Beckham, each with a brand value of $26 million, and each prominent in American sport.
Former Manchester United midfielder Beckham may be in the twilight of his professional career at the age of 37, but the ex-England captain can still boast a number of lucrative endorsements.
Beckham added Burger King, Sainsbury's and Samsung to his portfolio in 2012, while he also launched a line of bodywear with clothing company H&M.
Between Beckham and Ronaldo in the Forbes top 10 are LA Lakers legend Kobe Bryant, worth $18 million, triple London 2012 Olympic gold medalist Usian Bolt and, perhaps surprisingly, Indian cricket captain Mahendra Singh Dhoni.
Ronaldo has more Facebook fans than any other athlete in the world, while he has deals with Nike, Castrol and Konami - among others - to see his annual endorsement earnings reach a cool $22 million.
The brand value for the Real Madrid superstar is calculated at $11 million, while his greatest rival - Lionel Messi - cannot complete the top 10.
The final place goes to Indian cricket idol Sachin Tendulkar, who has a brand worth $10 million.
Athlete brands have been calculated by Forbes by subtracting the average endorsement income of the top 10 athletes in a particular sport from what the individual athlete earns from endorsements.
1. Tiger Woods - $38 million
2. Roger Federer - $29 million
= 3. Phil Mickleson - $26 million
= 3. DAVID BECKHAM - $26 million
= 3. LeBron James - $26 million
6. Kobe Bryant - $18 million
= 7. Usain Bolt - $17 million
= 7. Mahendra Singh Dhoni - $17 million
9. CRISTIANO RONALDO - $11 million
10. Sachin Tendulkar - $10 million
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