Miley Cyrus - 18 - $15 million

LOS ANGELES, CA - APRIL 02: Singer Miley Cyrus arrives at Nickelodeon's 24th Annual Kids' Choice Awards at Galen Center on April 2, 2011 in Los Angeles, California. (Photo by Christopher Polk/KCA2011/Getty Images for Nickelodeon)

Lil' Wayne - 28 - $15 million

LOS ANGELES, CA - APRIL 22: Rapper Lil Wayne performs during his "I Am Still Music" tour at the Staples Center on April 22, 2011 in Los Angeles, California. (Photo by Kevin Winter/Getty Images)

Carmelo Anthony - 27 - $25 million

NEW YORK, NY - APRIL 24: Carmelo Anthony #7 of the New York Knicks attempts a shot agaist the Boston Celtics in Game Four of the Eastern Conference Quarterfinals during the 2011 NBA Playoffs on April 24, 2011 at Madison Square Garden in New York City. The Celtics won 101-89. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement (Photo by Nick Laham/Getty Images)

Dwight Howard - 25 - $28 million

ATLANTA, GA - APRIL 28: Dwight Howard #12 of the Orlando Magic walks to the bench after a turnover to the Atlanta Hawks during Game Six of the Eastern Conference Quarterfinals in the 2011 NBA Playoffs at Philips Arena on April 28, 2011 in Atlanta, Georgia. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Kevin C. Cox/Getty Images)

Taylor Swift - 21 - $45 million

LAS VEGAS, NV - MAY 22: Singer Taylor Swift accepts the Billboard 200 Album Artist of the Year award onstage during the 2011 Billboard Music Awards at the MGM Grand Garden Arena May 22, 2011 in Las Vegas, Nevada. (Photo by Ethan Miller/Getty Images for ABC)

Rihanna - 23 - $29 million

NEW YORK, NY - MAY 27: Singer Rihanna performs on NBC's "Today" in Rockefeller Plaza on May 27, 2011 in New York City. (Photo by Mike Coppola/Getty Images)

Carrie Underwood - 28 - $15 million

LOS ANGELES, CA - MAY 25: Singer Carrie Underwood arrives at Fox's "American Idol" season 10 finale results show held at Nokia Theatre LA Live on May 25, 2011 in Los Angeles, California. (Photo by Frazer Harrison/Getty Images)

Lionel Messi - 23 - $32 million

LONDON, ENGLAND - MAY 28: Lionel Messi of FC Barcelona in action during the UEFA Champions League final between FC Barcelona and Manchester United FC at Wembley Stadium on May 28, 2011 in London, England. (Photo by Clive Mason/Getty Images)

Beyoncé Knowles - 29 - $35 million

LAS VEGAS, NV - MAY 22: Singer Beyonce Knowles accepts the Millennium Award during the 2011 Billboard Music Awards at the MGM Grand Garden Arena May 22, 2011 in Las Vegas, Nevada. (Photo by Ethan Miller/Getty Images for ABC)

Maria Sharapova - 24 - $24 million

PARIS, FRANCE - JUNE 02: Maria Sharapova of Russia hits a forehand during the women's singles semi final match between Na Li of China and Maria Sharapova of Russia on day twelve of the French Open at Roland Garros on June 2, 2011 in Paris, France. (Photo by Matthew Stockman/Getty Images)

Rafael Nadal - 25 - $31 million

PARIS, FRANCE - JUNE 05: Rafael Nadal of Spain hits a backhand during the men's singles final match between Rafael Nadal of Spain and Roger Federer of Switzerland on day fifteen of the French Open at Roland Garros on June 5, 2011 in Paris, France. (Photo by Clive Brunskill/Getty Images)

Roger Federer - 29 - $47 million

PARIS, FRANCE - JUNE 05: Roger Federer of Switzerland hits a forehand during the men's singles final match between Rafael Nadal of Spain and Roger Federer of Switzerland on day fifteen of the French Open at Roland Garros on June 5, 2011 in Paris, France. (Photo by Clive Brunskill/Getty Images)

Dwyane Wade - 29 - $26 million

MIAMI, FL - JUNE 12: Dwyane Wade #3 of the Miami Heat walks upp court against the Dallas Mavericks in Game Six of the 2011 NBA Finals at American Airlines Arena on June 12, 2011 in Miami, Florida. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and/or using this Photograph, user is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Mike Ehrmann/Getty Images)

Cristiano Ronaldo - 26 - $38 million

LISBON, PORTUGAL - JUNE 04: Cristiano Ronaldo of Portugal in action during the EURO 2012 Group H qualifier between Portugal and Norway at Estadio do Sport Lisboa e Benfica on June 4, 2011 in Lisbon, Portugal. (Photo by Denis Doyle/Getty Images)

LeBron James - 26 - $48 million

MIAMI, FL - JUNE 12: LeBron James #6 of the Miami Heat answers questions after the Heat were defeated 105-95 by the Dallas Mavericks in Game Six of the 2011 NBA Finals at American Airlines Arena on June 12, 2011 in Miami, Florida. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and/or using this Photograph, user is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Mike Ehrmann/Getty Images)

Katy Perry - 26 - $44 million

MELBOURNE, AUSTRALIA - MAY 01: Singer Katy Perry arrives on the red carpet ahead of the 2011 Logie Awards at Crown Palladium on May 1, 2011 in Melbourne, Australia. (Photo by Ryan Pierse/Getty Images)

Kristen Stewart - 21 - $20 million

LONDON, UNITED KINGDOM - JUNE 07: Kristen Stewart attends Glamour Women Of The Year Awards at Berkeley Square Gardens on June 7, 2011 in London, England. (Photo by Stuart Wilson/Getty Images)

Justin Bieber - 17 - $53 million

NASHVILLE, TN - JUNE 08: Singer Justin Bieber attends the 2011 CMT Music Awards at the Bridgestone Arena on June 8, 2011 in Nashville, Tennessee. (Photo by Rick Diamond/Getty Images for CMT)

Lady Gaga - 25 - $90 million

NEW YORK, NY - MAY 27: (FOR EDITORIAL USE ONLY. IMAGE AVAILABLE UNTIL JUNE 26, 2011 ONLY.) Lady Gaga performs on ABC's "Good Morning America" at Rumsey Playfield, Central Park on May 27, 2011 in New York, United States. (Photo by Andrew H. Walker/Getty Images)

Robert Pattinson - 25 - $20 million

UNIVERSAL CITY, CA - JUNE 05: Actor Robert Pattinson accepts the Best Male Performance onstage during the 2011 MTV Movie Awards at Universal Studios' Gibson Amphitheatre on June 5, 2011 in Universal City, California. (Photo by Kevin Winter/Getty Images)