There are 12 new billionaires in the world of sports, and two of them are still active in their sports.

LeBron James and Tiger Woods made Forbes' newest list of billionaire sportspeople, becoming the first billionaire athletes while still playing.

The four-time NBA champion and all-time scoring champion is projected to make over $124 million this year from his contract and endorsements. His net worth is estimated at an even $1 billion.

His biggest deals come from Nike, AT&T and Pepsi, and he also owns stakes in SpringHill, Blaze Pizza, Tonal, a Major League Pickleball franchise and Fenway Sports Group. He's also made over $155 million in basketball contracts. James, 38, has set his sights on possibly owning a team, likely a potential expansion team in Las Vegas, when he retires.

Woods will compete in his 25th Masters this weekend, a tournament he has won five times. He could have become a billionaire in a split second had he accepted an offer to join LIV Golf for what was reportedly close to a 10-figure deal. 

During his illustrious career, he's earned $1.7 billion in endorsements, winnings and other income. According to the PGA, Woods has made over $120 million in prize money on tour with his 72 victories, tied for the most all-time. Fifteen of those wins have come in majors, second only to Jack Nicklaus' 18.

Las Vegas Raiders owner Mark Davis, three members of the Steinbrenner family, New York Jets owner Woody Johnson, Tennessee Titans owner Amy Adams Strunk and Philadelphia 76ers and New Jersey Devils owner David Blitzer also made the list.