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Forbes just released its list of the top 100 highest-paid athletes in the world and China's Li Na is second to only three female athletes that made it in the list.

It is no wonder that all three of the female athletes are professional tennis players for this is by far the only sport that could match the earnings of their male counterpart.

Russia's Maria Sharapova tops the females at No. 34 with total earnings of $24.4 million. She just recently won her second French Open title making it her fifth Grand Slam trophy. Most of her earnings came from the sale of Cole Haan shoes when it was still under Nike. Royalties from her line of Cole Haan shoes increased dramatically from sales due to heighten promotional campaigns.

World Tennis Association (WTA) second seed Li Na follows Sharapova at No. 41 with a hefty earning of $23.6 million. Li made history by becoming the first Asian to win the Australian Open, having won the prestigious title earlier this year against Slovak Dominika Cibulkova. This is her second Grand Slam crown. Her first is the French Open cup in 2011 where she also made history by becoming the first Asian to capture the crown against defending champion Italian Francesca Schiavone.

Winning the Australian open boosted Li's endorsements and garnered a huge bonus from Nike. She also endorses for Mercedes, Samsung, Rolex, Babolat and a host of other Chinese companies.

Capping off the female athletes is American Serena Williams at No. 55 with $22 million. Her earnings came from various endorsements and prize money won from the professional tennis tours.

Amongst the men, American boxer Floyd Mayweather tops the list with $105 million in total earnings. Portuguese Cristiano Ronaldo and professional soccer player from Real Madrid is second with $80 million while Miami Heat's basketball player LeBron James placed third with $72.3 million in his pocket.

Tagsli na, tennis, serena williams, Floyd Mayweather, Lebron James