Barcelona and Argentina forward Lionel Messi is the world’s highest paid athlete, earning $127m (£99.8m) in the past 12 months, according to the Forbes top 100 ranking.
Juventus’s Portugal forward Cristiano Ronaldo is second on $109m (£85.6m) with Paris St-Germain’s Brazil forward Neymar in third on $105m (£82.5m).
Last year’s highest earner, boxer Floyd Mayweather, has dropped off the list.
Serena Williams is the only woman in the top 100, earning $29.2m (£22.9m).
Five-time Formula 1 world champion Lewis Hamilton and former heavyweight world champion Anthony Joshua are the highest earning British athletes, sitting at 13th on $55m (£43.2m).
Top 10 List
1. Lionel Messi $127m (£99.8m)
2. Cristiano Ronaldo $109m (£85.6m)
3. Neymar $105m (£82.5m)
4. Canelo Alvarez $94m (£73.8m)
5. Roger Federer $93.4m (£73.3)
6. Russell Wilson $89.5m (£70.3m)
7. Aaron Rodgers $89.3m £70.1m)
8. LeBron James $89m (£69.9m)
9. Stephen Curry $79.8m (£62.7m)
10, Kevin Durant $65.4m (£51.3m