Smith's inclusion reflects the structure of his contract, which includes a $16.3 million option bonus due this year. His compensation, estimated at $20.6 million for 2010, falls dramatically in 2011.
Tiger Woods tops the list with an estimated $90.5 million in 2010 compensation, followed by fellow golfer Phil Mickelson ($61.6 million) and boxer Floyd Mayweather Jr. ($60.2 million).
Peyton Manning ($30.8 million) is the only NFL player listed in the top 10. The Detroit Lions' Matthew Stafford ($27.6 million) was 11th, an indication the Rams' Sam Bradford could threaten the top 10 next year.