Barcelona and Argentina forward Lionel Messi is the world’s highest paid athlete, earning $127m in the past 12 months, according to the Forbes top 100 ranking.
Juventus’s Portugal forward Cristiano Ronaldo is second on $109m with Paris St-Germain’s Brazil forward Neymar in third on $105m.
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.
The American business magazine calculated the athletes’ earnings by adding up their prize money, salaries and endorsements between June 2018 and June 2019.