Woods had total earnings of $78 million over the past year - $65 million in endorsements and the remainder from appearance and prize money, Forbes said in its annual sporting survey.
The American returned to the top of golf's rankings in March for the first time since October 2010.
A number of sponsors had abandoned Woods after he was involved in an adultery scandal that broke in 2009 but sportswear company Nike was among those that stood by him.
Woods had topped the Forbes list every year from 2001 until boxer Floyd Mayweather deposed him last year.
Swiss tennis player Roger Federer was second in the new list, making more than $71 million since June 2012.
U.S. basketball players Kobe Bryant and LeBron James took the next two slots.
Mayweather slipped to 14th after fighting only once over the past year.
Russia's Maria Sharapova was the highest earning female athlete in 22nd place. Fellow tennis players Serena Williams of the United States and China's Li Na were the only other women to feature in the 100-strong list.
(Writing by Keith Weir; editing by Tony Jimenez)