Phil Mickelson came in second with $52 million, including $45 million off the playing field.
Both Woods and Mickelson pocketed more than 85 percent of their money off the course.
Woods has won 14 majors in his career, nearing Jack Nicklaus' record of 18 majors won.
Arnold Palmer was No. 3 on the list. The 84-year-old earned $40 million, all of it off the course, thanks in part to a strong year licensing his name on products in Asia, the Golf Digest 50 said.
Nicklaus ranked fourth with $26 million.
Henrik Stenson, a Swedish, placed fifth with $21-million-plus in earnings. Almost 87 percent of the money came with a golf club in his hand — the opposite of Woods.
South Korean player Choi Kyung-ju, nicknamed “Korean tank,” ranked 28th with $7.78 million.
Paula Creamer was No. 48, becoming the only female golfer included in the top 50.
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