At 19, Gauff is the highest-paid female athlete, earning $22.7 million in 2023.
Gauff's historic U.S. Open win in September propels her to the number one spot.
Tennis leads as the most lucrative sport for female athletes, with nine out of the top 15 earners.
Serena Williams and Maria Sharapova's retirements create space for rising stars like Gauff.
Naomi Osaka steps away temporarily due to pregnancy, set to return in January 2024.
Gauff's earnings come from prize money and endorsements, boosted by bonuses after her U.S. Open victory.
The list includes tennis players and stars from soccer, skiing, golf, and gymnastics.
Iga Świątek and Eileen Gu showcase the diverse global appeal of successful female athletes.
Serena Williams' retirement marks the end of her two-decade reign as the highest-paid female athlete.
Tennis remains the premier sport for female athletes, solidifying its financial powerhouse status.