According to Business Review Weekly magazines annual list of Australias top-50 sports earners released here on Wednesday, Norman retained his top ranking with gross income of A$24.6 million ($13.79 million US) this year.
Norman has been far and away Australias biggest earner in sport for many years but Hewitt closed the gap this year.
The 47-year-olds income halved in the past 12 months after he pulled in nearly A$50 million ($28.03 million US) in 2001. Norman makes the bulk of his money from his various businesses golf course design, grass growing, clothing and wine rather than his performances on the greens.
Hewitt, who won 61 of the 76 matches he played on the ATP Tour, earned 18.8 million (10.54 million US) half of which came from prize money. (AFP)