Cristiano Ronaldo has topped Forbes' list of highest-paid athletes for the fourth time in his career while Spanish golfer Jon Rahm moved up to second following his sensational switch to Saudi-backed LIV Golf.
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Ronaldo became the world's highest-paid athlete after his move to Saudi Arabian side Al-Nassr, with Forbes saying the 39-year-old's estimated total earnings were in the region of $US260 million ($A389 million), an all-time high for a soccer player.
His on-field earnings amounted to $US200 million ($A299 million) while his off-field earnings were $US60 million ($A90 million) thanks to sponsorship deals where brands make use of his 629 million Instagram followers.
Twice major winner Rahm joined LIV Golf in December in a big-money move that sent shockwaves through the sport after media reports said he would be paid at least $US300 million ($A449 million).
Apart from that guarantee, Rahm has earned $US218 million ($A326 million) and joins Ronaldo as the only two athletes to earn over $US200 million ($A299 million).
Third on the list is record eight-time Ballon d'Or winner Lionel Messi, who made a lucrative switch to Major League Soccer side Inter Miami, helping the Argentine World Cup winner earn $US135 million ($A202 million).
Los Angeles Lakers forward LeBron James is fourth at $US128.2 million ($A191.9 million) and although the 39-year-old, the first NBA player to score 40,000 career points, is nearing the end of his career, the American is set to have one last crack at the Olympics.
Fellow NBA star Giannis Antetokounmpo ($US111 million) ($A166 million) of the Milwaukee Bucks rounds out the top five while France soccer captain Kylian Mbappe has dropped down to sixth on $US110 million ($A165 million).
Former PSG star Neymar, who also moved to the Saudi Pro League to join Al-Hilal, is seventh on $US108 million ($A162 million) despite sitting out the majority of the season with a torn ACL.
French striker Karim Benzema, who also moved to Saudi Arabia, is eighth on $US106 million ($A159 million) followed by Golden State Warriors guard Stephen Curry on $US102 million ($A153 million).
Lamar Jackson is the only NFL player on the list in 10th place on $US100.5 million ($A150.4 million) thanks to the signing bonus that was negotiated into his new Baltimore Ravens contract last year.
Australian Associated Press
