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Not surprising the top two highest earners are golfers. Not for what they make on the course but for what they make on endorsements. Think about it, these guys are walking billboards. Its one thing to hire an NBA player to shoot a commercial that runs during the game, but Golfers have the ability to sell themselves on the course. Sponsors crave the ability to have their golfer in the hunt during the Masters with your logo pasted all over him.