Cristiano Ronaldo has topped the Forbes list of highest-paid athletes for the fourth time in his career, while Jon Rahm has moved up to second place.
Ronaldo also led the list last year after his move to the Saudi Arabian football club Al Nassr.
Business magazine Forbes says, external the 39-year-old Portugal forward earned $260m (£205m) – up from $136m (£108.7m) – over the past 12 months.
Ronaldo’s long-time rival Lionel Messi has dropped to third place behind Rahm.
Spanish golfer Jon Rahm has surged to second place following his switch to the Saudi-funded LIV Golf tour, reportedly earning $218 million (£172 million).
Footballers Neymar and Karim Benzema have also entered the top 10 after their moves to the Saudi Pro League.
Giannis Antetokounmpo (fifth) joins fellow basketball stars LeBron James (fourth) and Stephen Curry (ninth) on the list, while American football quarterback Lamar Jackson rounds out the top 10.
According to Forbes, the world’s 10 highest-paid athletes collectively earned $1.38 billion (£1.06 billion) before taxes and agents’ fees over the past 12 months, marking the highest total ever recorded.
World’s top 10 highest paid athletes 2024
1. Cristiano Ronaldo, football: $260m (£205m)
2. Jon Rahm, golf: $218m (£172m)
3. Lionel Messi, football: $135m (£107m)
4. LeBron James, basketball: $128.2m (£101m)
5. Giannis Antetokounmpo, basketball: $111m (£88m)
6. Kylian Mbappe, football: $110m (£87m)
7. Neymar, football: $108m (£85m)
8. Karim Benzema, football: $106m (£84m)
9. Stephen Curry, basketball: $102m (£80m)
10. Lamar Jackson, American football: $100.5m (£79m)