The female earnings were calculated from June 01,2014 to June 01,2015
For the 11th consecutive year, the Russian heads a list dominated by tennis players, who occupy seven of the top 10 spots.
The Forbes list also includes earnings from appearances, licensing and endorsements, personal business interests and, in some cases, salary.
World number one tennis player Serena Williams is second at $24.6 million, while American motor racing driver Danica Patrick is the top non-tennis player, in fourth place with $13.9 million.
The only other non-tennis players in the top 10 are number eight American Mixed Martial Artist,Judoka and Actress Ronda Rousey (mixed martial arts) and number nine American Professional Stacy Lewis (Golf)
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