Athlete #2

31 year old Roger Federer is regarded by many to be the greatest tennis player ever and he holds the record for the most Grand Slam singles wins, at 17 (Wimbledon 7, U.S. Open 5, Australian Open 4, French Open 1). His impressive endorsement portfolio include Nike, Rolex, Credit Suisse and most recently, champagne brand Moet & Chandon.  His current earnings are:

Total Earnings: $71.5 million
Salary/winnings: $6.5 million
Endorsements: $65 million