Roger Federer is now the world's second highest-earning athlete, according to Sports Illustrated.

The magazine estimates Federer's earnings at over $61.7 million, behind only Tiger Woods' $90 million and just ahead of Phil Mickelson's $61.6 million. The two golfers topped SI's list of highest-earning American athletes.

Federer is listed at the top of the magazine's list of international earners, well ahead of second- and third-placed soccer players Lionel Messi and David Beckham, who were estimated at $44 million and $40 million, respectively. Beckham headed last year's list.

Rafael Nadal is the next-highest tennis player, coming in at No. 9 with over $27 million in earnings. Maria Sharapova is at No. 20 with almost $20 million, the only woman on either the American or international list.