25. Phil Mickelson | Golf | $40.8m
24. Kyrie Irving | Basketball | $41.9m
23. Novak Djokovic | Tennis | $44.6m
22. Drew Brees | American Football | $44.8m
21. Tom Brady | American Football | $45m
20. Deontay Wilder | Boxing | $46.5m
19. Anthony Joshua | Boxing | $47m
18. Giannis Antetokounmpo | Basketball | $47.6m
17. James Harden | Basketball | $47.8m
16. Conor McGregor | UFC | $48m
15. Jared Goff | American Football | $49m
14. Rory McIlroy | Golf | $52m
13. Lewis Hamilton | Formula One | $54m
12. Russell Westbrook | Basketball | $57m
11. Tyson Fury | Boxing | $57m
10. Carson Wentz | American Football | $57.1m
9. Kirk Cousins | American Football | $60.5m
8. Tiger Woods | Golf | $62.3m
7. Kevin Durant | Basketball | $63.9m
6. Stephen Curry | Basketball | $74.4m
5. Lebron James | Basketball | $88.2m
4. Neymar | Football | $95.5m
3. Lionel Messi | Football | $104m
2. Cristiano Ronaldo | Football | $105m
1. Roger Federer | Tennis | $106.3m
Roger Federer has been named the world's highest-paid athlete for the first time.
He earns a whopping $106.3m; just over $1 million more than Cristiano Ronaldo.
Footballers form three of the top four, with Lionel Messi and Neymar earning slightly less than Ronaldo.
Tyson Fury is the world's highest paid boxer, earning $10m more than Anthony Joshua over the past 12 months.
Tiger Woods and Lewis Hamilton are comfortably the highest-paid athletes in golf and formula one respectively.
In the top 50, the most represented sport is basketball. 16 basketballers make the list, with Lebron James earning the most with $88.2m.
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