Barcelona’s Lionel Messi has been named as the highest athlete in the world.
According to the Forbes top 100 ranking, the Argentina international earned $127m (£99.8m) in the past 12 months.
Juventus's Portugal forward Cristiano Ronaldo is second on $109m (£85.6m) with Paris St-Germain's Brazil forward Neymar in third on $105m (£82.5m).
Last year's highest earner, boxer Floyd Mayweather, has dropped off the list.
Serena Williams is the only woman in the top 100, earning $29.2m (£22.9m).
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