Forbes magazine's top 100 ranking puts Barcelona and Argentina forward Lionel Messi in the top spot as the world's highest paid athlete, earning $127 million in the last 12 months.
Juventus's Portugal forward Cristiano Ronaldo is second on $109 million with Paris St-Germain's Brazil forward Neymar in third on $105 million.
Last year's highest earner, boxer Floyd Mayweather, has dropped off the list.
Serena Williams is the only woman in the top 100, earning $29.2 million.
The NBA accounted for the most athletes on the list with 35, with LA Lakers' LeBron James the sport's highest paid athlete in eighth on $89 million ahead of Golden State Warriors pair Stephen Curry who is 9th on $79.8 million and Kevin Durant, 10th on $65.4 million.
The American business magazine calculated the athletes' earnings by adding up their prize money, salaries and endorsements between June 2018 and June 2019.