Sportsman salaries what is the top earner in the USA?

Question

Who earns the most, and is it per year? e.g saw Alex Rodriguez Is getting $28 million, is this per year or spread over say 4 years?

In the UK/europe we have players on £150k a week which would be $300k USD

Answer 1

Here is a report from Forbes last year

Answer 2

Tiger Woods is making 100-115m a year, but that's including endorsements.

As for contracts, A-Rod signed a 5 year 250m deal a few years back.  So as far as earnings go, I guess he's up there.