Despite earning $9 million more in endorsements than his rival Lionel Messi, Ronaldo's $65 million salary was dwarfed by the Barcelona star's $92 million pay packet.

It all added up to a huge $127 million for Messi, who eclipsed Ronaldo's $109 million earnings by a whopping $18 million.

Boxer Saul 'Canelo' Alvarez earned just $2 million in endorsements, but his $92 million in salary/winnings matched those of Messi to place him fourth in the list.

The man in fifth, tennis star Roger Federer, had a vastly different pay split. He earned $7.4 million in salary/winnings, but picked up a colossal $86 million in endorsements, the most of any athlete on the list.

After a couple of years positioned towards the sharp end of the list, Conor McGregor dropped down the rankings in this year's list, but remained the most highly-paid mixed martial arts athlete in 21st with combined earnings of $47 million. Indeed, the Irishman was the only MMA fighter to make the Top 100.

Just one female athlete made it into the Top 100, with Serena Williams listed at No. 63 ($29.2 million).

FORBES' LIST OF THE WORLD'S HIGHEST-PAID ATHLETES - THE TOP 10

1. Lionel Messi (football) - $127 million


2. Cristiano Ronaldo (football) - $109 million


3. Neymar (football) - $105 million


4. Saul Alvarez (boxing) - $94 million


5. Roger Federer (tennis) - $93.4 million


6. Russell Wilson (NFL) - $89.5 million


7. Aaron Rogers (NFL) - $89.3 million


8. LeBron James (NBA) - $89 million


9. Stephen Curry (NBA) - $79.8 million


10. Kevin Durant (NBA) - $65.4 million