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Sharapova, who won her fifth Grand Slam title in Paris in June, banked some $24.4 million in the last 12 months. She earned $2.4 million in winnings and the rest from her businesses and endorsements, which include Nike, Porsche, Samsung Electronics, Tag Heuer, Evian and Head, Forbes said.
China’s Li Na came in second on the list with earnings of $23.6 million. Sharapova's fierce rival Serena Williams ranks No. 3 with earnings of $22 million.
South Korean figure skater Kim Yuna, a silver medalist of the 2014 Sochi Olympics, is No. 4 on the list.