New York - Reigning Masters and US Open champion Jordan Spieth topped the Golf Digest 50 money list revealed on Tuesday while Tiger Woods, who topped the first 13 lists, settled for third place.
Woods, whose run to 14 major titles from 1997 to 2008 boosted prize money and television rights fees, has struggled with injuries and turned 40 two weeks ago with a back injury and no timetable for his return to competition.
World number one Spieth, 22, made more than $53 million in combined winnings and endorsement deals to top the magazine's list of 2015 golf revenue producers, with $30 million from sponsor Under Armour boosting Spieth's total.
Spieth had five PGA triumphs, including the two major wins.
At $48.5 million with only $551 000 in prize money, Woods trailed 45-year-old Phil Mickelson and finished just ahead of 26-year-old Northern Ireland star Rory McIlroy.
Arnold Palmer, the 86-year-old legend whose popularity and skill made him a pioneer in golf endorsement deals and branding, was fifth with fellow retired icon Jack Nicklaus sixth.
Australia's Jason Day was seventh with American Rickie Fowler eighth.
Japan's Hideki Matsuyama was 22nd, 12 spots ahead of countryman Ryo Ishikawa.
New Zealand's Lydia Ko, the LPGA teen star who dominated the season, was 47th, one spot behind Kiwi men's golfer Danny Lee and one ahead of South Korean men's standout Bae Sang-Moon.