New York :Tiger Woods' estimated endorsements for 2010 are worth 22 million dollars less than in 2009, Sports Illustrated reported in its yearly analysis of the top-earning US sports figures.
Woods is still number one on the list, as he has been for the rankings' seven years.
But his estimated total earnings of more than 90 million dollars are down 30 percent from nearly 128 million dollars two years ago.
Golfer Phil Mickelson is again second with total earnings of more than 61 million dollars.
His estimated endorsement income is 52 million dollars, still lagging behind the 70 million dollars for Woods.
Swiss tennis star Roger Federer topped the separate list of international sports figures, dethroning English footballer David Beckham with nearly 62 million dollars total earnings by Sports Illustrated's reckoning.
Beckham fell to number three on the list, behind Argentinian footballer and reigning FIFA World Player of the Year Lionel Messi.
On the US list, boxer Floyd Mayweather jnr was third, followed by NBA star LeBron James and baseball player Alex Rodriguez.
Then come the NBA's Shaquille O'Neal and Kobe Bryant, baseball's Derek Jeter, NFL quarterback Peyton Manning and the NBA's Dwyane Wade to round out the top 10.
The Sports Illustrated report comes a day after Harrison Interactive reported Woods had dropped into a tie with Bryant as the favorite American sports star.
Woods had held the position alone since 2006, but the Lakers guard moved up from fourth last year to grab a share of the top spot in the survey of 2,227 adults.
Woods hasn't won in seven tournaments this year, all since a sex scandal that erupted last November sent his iconic reputation crashing.
His inability to claim one of the first three majors of the year on courses where he has triumphed in the past - the Masters at Augusta, the US Open at Pebble Beach and the British Open at St. Andrews - has raised serious questions as to whether 14-time major champion Woods will be able to surpass Jack Nicklaus' record of 18 major titles.