The American magazine "Forbes" said that the Portuguese star Cristiano Ronaldo became the highest paid athlete in the world, after his annual salary doubled after moving to the Saudi club Al-Nassr, while the Paris Saint-Germain duo Lionel Messi and Kylian Mbappe completed the top three.
Ronaldo, who joined the Saudi club until 2025 after leaving Manchester United last year, raised $136 million, and Forbes said his annual salary had risen to about $75 million.
Media have estimated Ronaldo's contract at more than 200 million euros ($219.98 million).
In the top five, basketball star LeBron James of the Los Angeles Lakers ($119.5 million) and Mexican boxer Canelo Alvarez ($110 million) were followed in the top five.
Former world number one in golf Dustin Johnson finished sixth with $107 million, making the biggest gains after missing out on the top 50 athletes on the Forbes list in 2022, while fellow golfer Phil Mickelson finished seventh with $106 million.
The list of basketball players also included: Stephen Curry, the four-time NBA champion ($4.100 million), and Kevin Durant of the Phoenix Suns ($4.89 million).
Former tennis star Roger Federer was the only retired player in the top ten, grossing $95.1 million.
Forbes said its estimates of sport-specific earnings are based on all prize money, salaries and bonuses earned in the past 12 months, while its estimates for off-field earnings are based on sponsorship deals, participation in promotional events and cash returns from athlete-run businesses.