Tiger Woods is back on top of Forbes’ list of highest-paid athletes.

The golfer spent 11 straight years at No.1 on the magazine’s list before falling to third in 2012.

The magazine put him back in the top spot after he made $US78.1 million ($A82.34 million) over the past year from prize money, endorsements, appearance fees and golf course design work.

Woods has enjoyed a resurgence in his play that has earned him over $US13.1 million ($A13.81 million) the past 12 months – double his total from the previous year.

Tennis star Roger Federer is second at $US71.5 million ($A75.38 million) while Kobe Bryant of the Los Angeles Lakers is third at $US61.9 million ($A65.26 million).

Fellow basketballer LeBron James comes in fourth with $US59.8 million ($A63.04 million) and Saints’ NFL quarterback Drew Brees rounds out the top five at $US51 million ($A53.77 million).

Last year’s highest-paid athlete, boxer Floyd Mayweather, is 14th.

David Beckham was No.8 overall and the highest-ranked footballer at $US47.2 million ($A49.76 million).

New York Yankees third baseman Alex Rodriguez was tops among the 27 baseball players on the list and No.18 overall with $US30.3 million ($A31.94 million).

Two women, both tennis players, made the list. Maria Sharapova with $US29 million ($A30.57 million) at No. 22 and Li Na 85th with $US18.2 million ($A19.19 million).