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Manny Pacquiao listed as one of the top earning non-american athlete in the world. Ranked in 3rd spot by CNN: Sports Illustrated. Maria Sharapova, the only woman listed on the top 20 list. Here are the list of The Top Earning Non-American Athletes:

01. David Beckham (Great Britain: Soccer) – $45,200,000
02. Kimi Räikkönen (Finland: Auto Racing) – $ 40,100,000
03. Manny Pacquiao (Philippines: Boxing) – $40,000,000
04. Lionel Messi (Argentina: Soccer) – $39,900,000
05. Fernando Alonso (Spain: Auto Racing) – $35,000,000
06. Valentino Rossi (Italy: Motor Sports) – $35,000,000
07. Yao Ming (China: Basketball) – $33,070,550
08. Lewis Hamilton (Great Britain: Auto Racing) – $32,800,000
09. Roger Federer (Switzerland: Tennis) – $29,561,341
10. Vijay Singh (Fiji: Golf) – $28,681,028
11. Ronaldinho (Brazil: Soccer) – $27,400,000
12. Cristiano Ronaldo (Portugal: Soccer) – $25,500,000
13. Sergio García (Spain: Golf) – $24,976,830
14. Thierry Henry (France: Soccer) – $23,700,000
15. Ichiro Suzuki (Japan: Baseball) – $22,500,000
16. Dirk Nowitzki (Germany: Basketball) – $22,077,904
17. Maria Sharapova (Russia: Tennis) – $21,937,879
18. Jenson Button (Great Britain: Auto Racing) – $21,100,000
19. Kaká (Brazil – Soccer) – $21,100,000
20. Zlatan Ibrahimovic (Sweden: Soccer) – $19,500,000

Check also the Fortunate 50 list of the top-earning American athletes.