The Spanish Supreme Court has ordered former top-ranked women's player Arantxa Sanchez-Vicario to pay back approximately e3.5 million ($5.1 million) in unpaid income tax.

The court rejected Sanchez-Vicario's assertion that she was a resident of Andorra and not Spain from 1989 to 1993.

The court said in its ruling yesterday that the three-time French Open champion "never effectively lived in Andorra and never had the intention of doing it in any moment, either."

The 37-year-old Barcelona native, who also won the U.S. Open in 1994, was appealing the decision from a high court ruling in July 2003.