Cristiano Ronaldo is highest-paid player, Lionel Messi third

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Forbes has again revealed Cristiano Ronaldo as the highest-paid athlete in the world, with the Real Madrid striker topping the charts for a second year running with earnings of $93 million (€83m).

Floyd Mayweather, a staple on Forbes' list for more than a decade, did not earn a spot in 2017.

Real Madrid star Cristiano Ronaldo has ruled out a career swansong at Manchester United. Barcelona and Argentina forward Lionel Messi, who was No. 2 previous year, was third on the list, with calculated earnings of $80m ($53m in salary/winnings, $27m in endorsements).

Lionel Messi is the only other footballer to feature in the top 10, with Zlatan Ibrahimovic (the highest paid Premier League player) and Gareth Bale (the highest paid British player) featuring outside.

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Brazil and Barcelona forward Neymar is the next footballer on the list at No. 18, earning $37m, which includes $22m in endorsements on top of his $15m salary. National Basketball Association players accounted for 32 players on the list, more than any other sports league, followed by the MLB with 22 players and the NFL with 15 players. The minimum needed to qualify for the top 100 rose $600,000 to $12.4 million, the estimated total income for Dale Earnhardt Jr. who rounded out this year's list.

To calculate the following results, all salaries and bonuses earned between June 1, 2016 and June 1, 2017 are included in Forbes' list.

Sixty-three American athletes had top-100 salaries, mostly in the NBA, NFL, and Major League Baseball.

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