By Ed Molina (staff@latinospost.com) | First Posted: May 15, 2013 05:47 PM EDT

Floyd Mayweather, considered pound-for-pound the best boxer in the world, is certainly living up to his nickname, again taking the top spot in Sports Illustrated's "Fortune 50", for a second year in a row.

"Money," as he is known to his fans and critics alike, topped Tiger Woods, who dropped this year from number two on the list to number five - the lowest ranking for the professional golfer, in his career.

"It takes brains to make the money," Mayweather told Sports Illustrated's Jon Wertheim, about staying on top the money list. "Surround yourself with brains. Leonard Ellerbe [a Mayweather advisor] has a Masters in business. Al Haymon, you know, of course, Harvard. Both are shrewd businessmen and they bring a lot to the table."

Mayweather signed a six-fight deal, with Showtime Networks, in February, believed to be worth more than $200 million. Mayweather is projected to make $90 million, this year alone, on the strength of his victory over Robert Guerrero and a scheduled September fight (an opponent has yet to be announced, though Saul "Canelo" Alvarez is rumored to be next in line for a title shot).

"I went to HBO and just tried to negotiate the best deal for myself, something that was going to put me in a long-term good predicament for me and my family," said Mayweather, who previously fought for the cable network for 14 years, generating 9.6 million pay-per-view buys and $543 million in television revenue, during the span of the contract. "Showtime gave me a deal that I couldn't refuse. They gave me everything I asked for and even more."

Miami Heat forward LeBron James came in a distant second to "Money", earning at total of $56,545,000 dollars ($17,545,000 in salary, $39,000,000 in endorsement - including new deals, this year, with Baskin-Robbins and Samsung).

New Orleans Saints quarterback, Drew Brees, ($47.8 million), Los Angeles Lakers guard Kobe Bryant ($46,850,000), Woods ($40,839,027), golfer Phil Mickelson ($39,528,630), injured Chicago Bull point guard Derrick Rose ($33,403,000), Denver Bronco quarterback Payton Manning ($31,000,000), New York Yankee third baseman Alex Rodriguez ($29,900,000), and Los Angeles Dodger pitcher Zack Greinke ($29,020,000) round out the Top 10 on the list.

"Tiger Woods, LeBron James, all the guys you just named, all of them are amazing athletes. It's really not about the money," said Mayweather. "It's about legacy. It's about breaking records. Of course you want your name to live. You want your name to live on forever in a sport that you're involved with. You want your name to live on forever in entertainment, no different from a guy like Michael Jackson, Muhammad Ali, my icons."

The Sports Illustrated "Fortune 50" consisted of 25 Major League Baseball players, 13 National Basketball Association players and eight National Football League players, taking into account estimates combining salary, winnings, and endorsements. For the fifth consecutive year, no female athlete made the Top 50 list.

What makes Mayweather's position on the list unique is that, unlike most on the "Fortune 50", Mayweather made his income without the help of endorsement deals.

"I am endorsed by the Money Team," said Mayweather. "I'm not just any athlete. I feel like I deserve to get the line this year. So I'm not saying that I don't want to be with Nike. I'm not saying I don't want to be with Adidas or Reebok or Under Armour or nothing like that, no Pepsi or Coca-Cola, but you got to pay. You have to pay."

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