Dhoni has also left behind some of the other big names in other sports. The Indian skipper is ahead of 100 metres world record holder and Olympic champion Usain Bolt (Jamaica), tennis star from Serbia, Novak Djokovic and footballers Wayne Rooney and Fernando Torres.
The World Cup winning captain is ranked 31st in the world, which is topped by American boxer Floyd Mayweather. Tendulkar occupies the 78th position while Djokovic is 62nd while Bolt is behind the Serbian in in 63rd.
Mayweather's total earnings are $85 million while Filipino boxer Manny Pacquiao has $62 million. Pacquiao is second while former world number one golfer Tiger Woods has $59.4 million earnings. Woods has been toppled from the number one position of richest sportspersons after 11 years.
Dhoni earns $26.5 million and $23m are through endorsements. Tendulkar has $18.6 million with $16.5m from endorsements.
Dhoni's earnings through endorsements are more than the world's best footballer Lionel Messi.
Messi is 11th in the list with total earnings of $39 million. The Argentine's earnings from endorsements are $19 million.
Russian tennis star Maria Sharapova is the richest among women's sportspersons at 26th with earnings of $27.9 million.
Top 10 richest sportspersons with earnings: 1. Floyd Mayweather (Boxing) ($85 million) 2. Manny Pacquiao (Boxing) ($62 million) 3. Tiger Woods (Golf) ($59.4 million) 4. Lebron James (Basketball) ($53 million) 5. Roger Federer (Tennis) ($52.7 million) 6. Kobe Bryant (Basketball) ($52.3 million) 7. Phil Mickelson (Golf) ($47.8 million) 8. David Beckham (Football) ($46 million) 9. Cristiano Ronaldo (Football) ($42.5 million) 10. Peyton Manning (American Football) ($42.4 million)
Other notable names: 11. Lionel Messi (Football) ($39 million) 26. Maria Sharapova (Tennis) ($27.9 million) 31. MS Dhoni (Cricket) ($26.5 million) 37. Wayne Rooney (Football) ($24.3 million) 62. Novak Djokovic (Tennis) ($20.6 million) 63. Usain Bolt (Athletics) ($20.3 million) 78. Sachin Tendulkar (Cricket) ($18.6 million).