1   STEFFI GRAF                        GER     $21,895,277
  2   MARTINA NAVRATILOVA                USA     $20,475,735
  3   MARTINA HINGIS                     SUI     $17,305,731
  4   ARANTXA SANCHEZ-VICARIO            ESP     $16,539,668
  5   LINDSAY DAVENPORT                  USA     $14,036,870
  6   MONICA SELES                       USA     $13,647,264
  7   JANA NOVOTNA                       CZE     $11,249,134
  8   CONCHITA MARTINEZ                  ESP      $9,827,852
  9   VENUS WILLIAMS                     USA      $9,410,510
 10   CHRIS EVERT                        USA      $8,896,195
 11   GABRIELA SABATINI                  ARG      $8,785,850
 12   NATASHA ZVEREVA                    BLR      $7,714,430
 13   NATHALIE TAUZIAT                   FRA      $6,633,727
 14   HELENA SUKOVA                      CZE      $6,391,245
 15   MARY PIERCE                        FRA      $6,268,506
 16   SERENA WILLIAMS                    USA      $6,132,824
 17   PAM SHRIVER                        USA      $5,460,566
 18   JENNIFER CAPRIATI                  USA      $5,277,605
 19   MARY JOE FERNANDEZ                 USA      $5,258,471
 20   AMANDA COETZER                     RSA      $4,867,163
 21   ANKE HUBER                         GER      $4,768,292
 22   GIGI FERNANDEZ                     USA      $4,681,906
 23   ZINA GARRISON JACKSON              USA      $4,590,816
 24   LARISA NEILAND                     LAT      $4,083,936
 25   IVA MAJOLI                         CRO      $3,893,782
 26   LISA RAYMOND                       USA      $3,816,808
 27   LORI MCNEIL                        USA      $3,570,495
 28   SANDRINE TESTUD                    FRA      $3,408,053
 29   HANA MANDLIKOVA                    AUS      $3,340,959
 30   MANUELA MALEEVA-FRAGNIERE          SUI      $3,244,811
 31   ANNA KOURNIKOVA                    RUS      $3,130,527
 32   JULIE HALARD-DECUGIS               FRA      $3,096,734
 33   ELENA LIKHOVTSEVA                  RUS      $2,805,895
 34   WENDY TURNBULL                     AUS      $2,769,024
 35   AI SUGIYAMA                        JPN      $2,736,743
 36   CHANDA RUBIN                       USA      $2,705,959
 37   IRINA SPIRLEA                      ROM      $2,652,068
 38   MAGDALENA MALEEVA                  BUL      $2,633,436
 39   BRENDA SCHULTZ-MCCARTHY            NED      $2,562,281
 40   AMY FRAZIER                        USA      $2,516,192
 41   RENNAE STUBBS                      AUS      $2,379,633
 42   BARBARA SCHETT                     AUT      $2,340,687
 43   CLAUDIA KOHDE-KILSCH               GER      $2,227,116
 44   KATERINA MALEEVA                   BUL      $2,220,371
 45   AMELIE MAURESMO                    FRA      $2,169,102
 46   MANON BOLLEGRAF                    NED      $2,112,117
 47   TRACY AUSTIN                       USA      $2,092,380
 48   PATTY SCHNYDER                     SUI      $2,091,462
 49   KIM CLIJSTERS                      BEL      $2,058,278
 50   SABINE APPELMANS                   BEL      $2,054,352