Forbes has released its list of the Top-Earning Athletes of the Beijing Olympics. Roger Federer ranks at 4, whereas Maria Sharapova is No. 7.

Roger Federer

Estimated annual income: $35 million

Federer has racked up 12 Grand Slam titles and some $40 million in prize money alone since hitting the pro tour eight years ago. He has a 10-year deal with Nike, signed in 2007, is one of the longest commitments the company has ever done. Federer has also had his own cologne line since 2003. It’s still possible his tournament schedule could preclude his playing in Beijing.

Maria Sharapova

Estimated annual income: $26 million

There’s nothing like the combination of talent and sex appeal to turn yourself into a sports marketing juggernaut. Sharapova’s endorsement portfolio includes Sony, Pepsi, Colgate-Palmolive, Nike and Motorola.

Sports Illustrated this week features Rafael Nadal and Roger Federer on its cover, calling their five-set Wimbledon final is “the greatest tennis match ever played,” and “a four-hour, 48-minute infomercial for everything right and virtuous about tennis….”

AP has a story about how athletes are struggling on what position to take about the upcoming Beijing Olympics controversy.

Here is what some top tennis stars are thinking.

Roger Federer

Asked if he would wear a ribbon for Tibet or boycott the opening ceremony, top-ranked tennis star Roger Federer said: “No, not so far. I don’t think I will.”

“Honestly, I don’t know enough about the situation. I don’t know how much we athletes should be involved in this,” said Federer, of Switzerland. “It should be a celebration of sport and not using it for political reasons.”

C’mon Roger. You traveled the world. You pride yourself on being an open-minded person who enjoys learning about other cultures. Now all of a sudden you become modest about your knowledge on these issues.

James Blake

Fellow player James Blake believes any protest should not be an individual call.

“I don’t feel like it’s my decision to go and say, ‘I know what’s best for the entire country of China, I know what’s best for the entire Olympic team,’” the American said. “I think it should be a joint decision, kind of all-for-one decision, whether every Olympic team boycotts or we all go and we represent our country with pride.”

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There are lots of rumors flying around on the Internet about Roger Federer’s girlfriend Mirka being pregnant. It looks like the source is Daily Tennis. According to them, Nike people have been told that Mirka Vavrinec is pregnant. The Russian sport sites have picked up this story and carrying it as if it is a confirmed news. However, I couldn’t find any legitimate source to confirm this story. If it is true indeed, then my congratulations to Roger and Mirka!

Pacific Life Open photos.

For a fourth time in a row, Swiss Roger Federer won the Laureus World Sportsman of the Year award, and Justine Henin won the women’s award for the first time. Federer was thankful that the selection committee didn’t think three was enough.

Henin, meanwhile, became the first tennis player to win 10 titles in a season since Martina Hingis 10 years ago despite skipping the 2007 Australian Open after splitting with her husband.

The Awards Ceremony was held in the Mariinsky Concert Hall, St. Petersburg Russia. Even Mr. Putin was there to congratulate the superstars of the sport world.

[TIB Note: Contrary to earlier reports by Russian media, I can’t find any confirmation that Maria Sharapova hosted the ceremony. I guess it was only a rumor, since Maria is in Doha, getting ready to compete in Qatar Open.] (Source: AP, Photo/Ivan Sekretarev)