The world’s number one golfer, who is taking a break from the game after allegations of numerous extra-marital affairs, has an estimated value of $82m (£52m), according to Forbes.
The magazine says Woods’ deals with Nike, Gillette and Electronic Arts will help him retain his number position through 2010 even if he does not play another tournament this year.
Woods’ admissions of “transgressions” led to sponsors AT&T and Accenture dropping the golfer from their campaigns.
The golfer’s earnings keep him way ahead other sponsor-friendly athletes. David Beckham earned $20m (£12m) through deals with brands such as Pepsi and Armani and tennis star and Rolex ambassador Roger Federer earned $16m (£10m).
Manchester United is ranked the most valuable sports club, earning $270m (£171m) through deals with brands including Budweiser, Hi Seoul, Hublot watches and Betfair, beating the New York Yankees baseball team into second place on $266m (£169m).