Forbes magazine an annual ranking of the world's richest people in its Celebrity 100 list. It reports that Woods earned $115 million in 2007 alone and he will pass through the $1 billion mark in 2010.
The second-placed sportsman on the list is footballer David Beckham, who banked $65 million in 2007.
Forbes said: "There are plenty of billionaires who have excelled at sports like Switzerland's richest man, and champion sailor, Ernesto Bertarelli. But there are no billionaires who accumulated their fortune by playing sports."
Woods is reported to have earned more than $750 million in endorsement deals to date in his career. At 32, he has won 50 tournaments faster than any player in history.
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