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WHO MADE WHAT? FORBES RELEASES ITS 40 RICHEST IN '97

          FORBES magazine released its annual list of the top 40     athletes by income in '97.  SALARY includes compensation,     prize money/winnings and earned incentives and bonuses.      ENDORSE includes licensing money and appearance/exhibition     fees.  Not included is income from side businesses and     equity partnerships.  '96 is last year's rank.  Figures     below are in millions (FORBES, 12/15 issue).
NO.
NAME
SPORT
'96
SALARY
ENDORSE
TOTAL
1)
Michael Jordan Basketball
2
$31.30
$47.00
$78.30
2)
Evander Holyfield Boxing
6
53
1.3
54.3
3)
Oscar De La Hoya Boxing
17
37
1
38
4)
Michael Schumacher Auto Racing
3
25
10
35
5)
Mike Tyson Boxing
1
27
0
27
6)
Tiger Woods Golf
26
2.1
24
26.1
7)
Shaquille O'Neal Basketball
4
12.9
12.5
25.4
8)
Dale Earnhardt Auto Racing
20
3.6
15.5
19.1
9)
Joe Sakic Hockey
17.8
0.1
17.9
10)
Grant Hill Basketball
18
5
12
17
11)
Greg Norman Golf
39
3.2
13
16.2
12)
Arnold Palmer Golf
8
0.1
16
16.1
13)
Horace Grant Basketball
14.5
0.4
14.9
14)
George Foreman Boxing
36
10.2
4.5
14.7
15)
Pete Sampras Tennis
16
6.5
8
14.5
16)
Andre Agassi Tennis
7
0.1
14
14.1
17)
Cal Ripken Jr. Baseball
11
6.7
6.5
13.2
17)
David Robinson Basketball
21
11.2
2
13.2
19)
Ken Griffey Jr. Baseball
19
8.8
4.2
13
19)
Alonzo Mourning Basketball
9.5
3.5
13
21)
Michael Chang Tennis
24
2.5
9.5
12
21)
Naseem Hamed Boxing
9.5
2.5
12
23)
Juwan Howard Basketball
10
1.2
11.2
23)
Gary Payton Basketball
9
2.2
11.2
25)
Greg Maddux Baseball
10.2
0.8
11
25)
Hakeem Olajuwon Basketball
22
9.5
1.5
11
25)
Dennis Rodman Basketball
9
5
6
11
28)
Wayne Gretzky Hockey
14
5.9
5
10.9
29)
Mike Piazza Baseball
7
3.6
10.6
30)
Reggie Miller Basketball
9.2
1.2
10.4
30)
Albert Belle Baseball
10
0.4
10.4
32)
Jeff Gordon Auto Racing
3.8
6.5
10.3
33)
Barry Sanders Football
8.4
1.8
10.2
34)
Chris Gratton Hockey
10
0.1
10.1
35)
Lennox Lewis Boxing
9.5
0.2
9.7
36)
Michael Moorer Boxing
9.6
0
9.6
37)
Sammy Sosa Baseball
9.3
0.2
9.5
38)
Jack Nicklaus Golf
33
0.3
9
9.3
38)
Frank Thomas Baseball
30
7.2
2.1
9.3
40)
Brett Favre Football
5.6
3.6
9.2

BUT IS IT ACCURATE? CNBC's Garrett Glaser examined the "big business of list making" in magazines and the accuracy of such lists. Noting Forbes' 40 highest-paid athletes list Glaser said, "But can you trust the research? Some say the press rarely gets it all right." Forbes Sports Editor Peter Spiegel said he has talked with agents, business managers, industry insiders and other journalists in compiling the list. Spiegel: "We've been doing this ... for seven years, and we've developed a good basis to know." Spiegel: "It's not rocket science. I mean, most of these deals are pretty easy to get" ("Business Center," CNBC, 12/1).

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