Despite having never won a singles title the Russian, who in 2000 earned an estimated 20,000 pounds ($29,080) a day, came out on top of British men's magazine FHM 100 Sexiest Women in the World 2002 poll.
Kournikova, who is no longer in the top 50 of the tennis rankings, beat off competition from British group S Club 7 member Rachel Stevens, American pop star Britney Spears and two-time winner of the poll, actress and singer Jennifer Lopez.
"Anna has always been a hot contender for the top and her off-court activities have boosted her popularity," said FHM editor David Davies in a statement.
Of the Russian's 7.5 million pound earnings in 2000, 6.55 million pounds came from sponsorships and endorsements, which helps to explain why Kournikova - who was 34th in the 2001 contest -- polled most of the five million votes cast around the world.
Pop stars figured prominently in the poll, with six out of ten women singers in the top 10, while the FHM top 100 also featured a record number of pregnant women, with British topless model Jordan ranked highest at 16.
