<Tr> <Td> 8 </Td> <Td> David Beckham </Td> <Td> Football </Td> <Td> England </Td> <Td> $46 million </Td> <Td> $9 million </Td> <Td> $37 million </Td> </Tr> <Tr> <Td> 9 </Td> <Td> Cristiano Ronaldo </Td> <Td> Football </Td> <Td> Portugal </Td> <Td> $42.5 million </Td> <Td> $20.5 million </Td> <Td> $22 million </Td> </Tr> <Tr> <Td> 10 </Td> <Td> Peyton Manning </Td> <Td> American football </Td> <Td> United States </Td> <Td> $42.4 million </Td> <Td> $32.4 million </Td> <Td> $10 million </Td> </Tr>

Who is the highest paid athlete in the united states of america