Roger Federer is the first tennis player to top the annual Forbes list of the world's highest paid athletes, overtaking footballer Lionel Messi.
Federer, 38, moved up four places after earning £86.2m in the past year - about £81m of it in endorsements
Cristiano Ronaldo (£85m), Messi (£84m) and Neymar (£77.5m) come next, while American basketball player LeBron James (£71.5m) completes the top five.
Boxer Tyson Fury was the highest earning Briton in 11th (£46.2m).
Formula 1 world champion Lewis Hamilton came 13th with earnings of £43.7m.
It follows Japanese tennis star Naomi Osaka becoming the highest paid female athlete earlier this month.