As of today, January 17, 2008, Lindsay Davenport is the all-time top earner in women's tennis. As of June 7 2010 Serena Williams is the all time top money earner in women's tennis. As of June 7 2010 Roger Federer is the all time men's top money earner.
As of September 15, 2008;
Top 5 All-Time Men's Prize Winners:
1. Roger Federer $55,990,245, Switzerland(Is still earning money in tennis)
2. Pete Sampras $43,268,419, United States
3. Rafael Nadal $31,229,108 Spain(Is still earning money in tennis)
4. Andre Agassi $31,152,975, United States
5. Boris Becker $25,080,956, Germany
6. Yevgeny Kafelnikov $23,883,797, Russia
Edited Monday June 7 2010;
Top 5 All-Time Women's Prize Winners:
1. Serena Williams $30,752,507 United States(Is still earning money in tennis)
2. Venus Williams $26,761,235 United States(Is still earning money in tennis)
3. Steffi Graff $21,895,277, Germany
4. Lindsay Davenport $22,144,735, United States
5. Martina Navratilova $21,626,089, United States, Czech Republic
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*As of January, 2008, Lindsay Davenport is the all-time top earner in women's tennis. 1. Lindsay Davenport $22,144,735, United States
2. Steffi Graff $21,895,277, Germany
3. Serena Williams $21,750,782, United States
4. Martina Navratilova $21,626,089, United States/Czech Republic
5. Venus Williams $20,445,911, United States *Since this was earlier in the year the rankings are subject to change.