Its hard to compare the income of professional Baseball players and pro golfers since they earn money in different ways. Professional golfers earnings are determined by how well they play in each tournament (typically 4 rounds of Golf). They don't have contracts that guarantee their earnings. They are paid on a week to week performance basis. Therefore, a pro golfer has to play in order to earn money. The better he plays, the more he makes.
Professional baseball players, however, sign contracts and make a salary and bonuses based on previous performance and/or future potential. They make a predetermined yearly salary and can sometimes earn more in performance bonuses. These days, top baseball players earn $25-35 Million a season. Whereas the top money winner on the PGA tour might make around $10 Million in a season.
Endorsements also play a factor. In some of Tiger Woods' top years he only earned about $10-12 Million from actually playing golf. When you include endorsements though, he made well over $100 million those years.
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