The 50 highest-paid athletes in the world earned an estimated $2.97 billion before taxes and agents’ fees over the last 12 months.


Lionel Messi was at the top spot despite taking a pay cut after transferring to Paris Saint-Germain. LeBron James took the second spot after breaking the $100 million mark for the first time. Man United’s Cristiano Ronaldo was in the third place with $115 million.

35 of the 50 highest-paid athletes were from the U.S., and the U.K. was second with just 3 in the top 50.

In terms of sports represented, basketball was at the top with 18 athletes, followed by soccer (5), boxing (3), golf (3) and tennis (3).

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