Serena Williams who was back from her long pregnancy break topped the list with the earnings of $18.1 Million.
In June, the Forbes rankings of the world's top 100 highest earning athletes did not feature a woman after Williams dropped out of the chart. In fact, as much as $8 million of her income is from endorsements.
PV Sindhu broke into the top 10 paid female athletes lost in the world, according to an annual list published by Forbes on Tuesday.More news: Nicki Minaj no longer coming to the Sprint Center this fall
Second seed and two-time runner-up Caroline Wozniacki opens against 2011 victor Samantha Stosur, while reigning champion Sloane Stephens, who is seeded third, will begin her defense against Evgeniya Rodina.
Indian badminton player PV Sindhu ($8.5 million) and retired race vehicle driver Danica Patrick ($7.5 million) were the only non-tennis players to crack the top 10, filling up the seventh and ninth spots, respectively.
Serena, a six-times champion in NY who is seeded 17th, will start her campaign against Polish world number 60 Magda Linette and could face Venus in the third round before a possible fourth-round showdown with Romanian top seed Halep.More news: Eden Hazard coy over long-term Chelsea future
This marks Serena's return to Flushing Meadows after missing the hard-court tournament in 2017 - she gave birth to her daughter last September 1.
Williams is now gearing up to match Margaret Court's 24 grand slam title record at this year's US Open.
As such, Williams, 36, still is on course to face a top-16 seed in the third round in her first Open as a mother.
In the men's field, No. 1-ranked and defending champion Rafael Nadal opens against David Ferrer in an all-Spanish rematch of their 2013 French Open final.More news: John Abraham-starrer earns Rs 56.91 crore