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The American business outlet released rankings on the richest male athletes in the world, with tennis legend Roger Federer taking the top spot for the first time ever after earning a whopping $106.3 million.
Juventus and Portugal superstar Ronaldo was pipped by the 20-time Grand Slam winner but remains the highest-paid player in his field, raking in $105 million overall - made up of $45 million from endorsements and a further $60 million from salary/winnings.
The five-time Ballon d'Or winner made $1 million more than long-time rival Lionel Messi, who collected $32 million form endorsements and $72 million from salary/winnings.
In third on the football list but fourth overall, Neymar saw his bank account increase again after earning $95.5 million from various commercial deals and his lucrative PSG pay packet.
Fourth spot went to Liverpool star Mo Salah - with the Egyptian's $35.1m earnings coming as a result of his $23.1 million salary and $12 million through endorsements.
Kylian Mbappe, comfortably the youngest player on the list, made $33.8 million to place him in fifth - while at the opposite end of the age spectrum, sixth-placed Andres Iniesta pocketed $29.6 million as he winds down on his illustrious career.
Here is the top ten in full:
1. Cristiano Ronaldo - $105m (2nd overall)
2. Lionel Messi - $104m (3rd overall)
3. Neymar - $95.5m (4th overall)
4. Mo Salah - $35.1m (34th overall)
5. Kylian Mbappe - $33.8m (36th overall)
6. Andres Iniesta - $29.6m (46th overall)
7. Mesut Ozil - $28.7m (49th overall)
8. Paul Pogba - $28.5m (50th overall)
9. Oscar - $27.5m (56th overall)
10. Antoine Griezmann - $26.7m (60th overall)
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