Barcelona super star footballer, Lionel Messi is the world's highest paid athlete, earning $127m (£99.8m) in the past 12 months, according to Forbes top 100 latest ranking, and his arch rival, Cristiano Ronaldo is second on $109m (£85.6m).
Rich and flamboyant boxer Floyd Mayweather, who was last year's highest earner has dropped off the list, while 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).
The American business magazine calculated the athletes' earnings by adding up their prize money, salaries and endorsements between June 2018 and June 2019.
The NBA accounted for the most athletes with 35, with LA Lakers' LeBron James the sport's highest paid athlete in eighth on $89m ahead of Golden State Warriors pair Stephen Curry (9th on $79.8m) and Kevin Durant (10th on $65.4m). Manchester United's Paul Pogba is the highest earning Premier League player in 44th place with $33m (£25.9m).
Here are the Top 10 on the 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)