Cristiano Ronaldo has become the world's highest-paid athlete for the first time since 2017 following his move to Saudi Arabian side Al Nassr.
Forbes reports the 38-year-old Portugal forward earned $136m (£108.7m) over the past 12 months.
His contract with Al Nassr is reportedly worth more than 200m euros (£176.5m) per year.
Argentina's World Cup-winning captain Lionel Messi is second on Forbes' list having earned $130m (£103.9m).
Forbes' top 10 also features basketball star LeBron James and boxer Canelo Alvarez, while 20-time tennis Grand Slam champion Roger Federer is the only retired athlete on the list in ninth place.
Dustin Johnson (sixth) and Phil Mickelson (seventh) are the first golfers to make the top 10 since Tiger Woods in 2020.
Johnson was not in the top 50 in 2022 but after becoming the first high-profile player to join the controversial Saudi-funded LIV Golf Invitational Series, he has rocketed up Forbes' rankings.
The American two-time major winner - who received $18m (£16.2m at the time) after winning the inaugural LIV Golf championship - earned $107m (£85.5m) over the past year.
Forbes say Mickelson, who earned $106m (£84.7m), surpassed $1bn in career earnings pre-tax last year.
Forbes' figures include both on-field earnings - including salaries, prize money and bonuses - and off-field earnings - sponsorship deals, appearance fees and memorabilia and licensing income.
World's top 10 highest paid athletes 2023
1. Cristiano Ronaldo, football: $136m (£108.7m)
2. Lionel Messi, football: $130m (£103.9m)
3. Kylian Mbappe, football: $120m (£95.9m)
4. LeBron James, basketball: $119.5m (£95.5m)
5. Canelo Alvarez, boxing: $110m (£87.9m)
6. Dustin Johnson, golf: $107m (£85.5m)
7. Phil Mickelson, golf: $106m (£84.7m)
8. Stephen Curry, basketball: $100.4m (£80.2m)
9. Roger Federer, tennis: $95.1m (£76m)
10. Kevin Durant, basketball: $89.1m (£71.2m)
Latest Stories
-
Leading with AI: Empowering CEOs in Ghana for the future
6 seconds -
Kumasi: Thousands of Suame Magazine artisans risk evacuation
34 mins -
Mrs Vivien Badu Antwi
35 mins -
Akufo-Addo, Asantehene to commission $300m Kumasi International Airport today
57 mins -
Guru begins bid for University of Ghana’s SRC presidency
1 hour -
My ‘Agric for Wealth’ policy is a game-changer for Ghanaian farmers – Presidential aspirant, George Twum-Barimah-Adu
1 hour -
Mistrust, poor communication to blame for NDC and EC contention – CDD’s Boateng Asiamah
1 hour -
All Regional Games: Asamoah Gyan walks flamed torch through Northern, Upper East and Bolgatanga
1 hour -
EC being economical with the truth – Dr Rashid Tanko-Computer
2 hours -
Ring cocoa prices may impact sweet tooth – SBM Intelligence report
2 hours -
Kofi Kinaata finally drops maiden EP ‘Kofi oo Kofi’
2 hours -
Voter registration: Dadieso Immigration assures tight border security to prevent foreigners
2 hours -
MTN FA Cup: All set for semis as Dreams FC eye another final
2 hours -
Explore, find and control – Dr. Bawumia’s paradigm shift policy for Ghana’s natural resource management
2 hours -
My father abandoned me at birth when he saw I was an albino – Byno
2 hours