More than half of the top 50 are from the United States, with a whopping 32 across basketball, golf, boxing, baseball, American football, tennis and Nascar stock car racing. Figures were adjusted for inflation, to allow eras to be compared.
But who made the top 10? Here is a quick run-down:
10. Floyd Mayweather Jnr, boxing: US$1.48 billion
The boxing legend enjoyed a 21-year career from 1996 to 2017 that he finished undefeated with 50 victories.
A 15-time world champion, arguably his most famous fight was his 48th in 2015, when he beat Pacquiao on points in one of the most anticipated bouts in recent memory.
9. Roger Federer, tennis: US$1.49 billion
An icon of his sport, the 42-year-old broke numerous records during his career.
He was the first man to reach 20 grand slams and his eight Wimbledon titles is a record, while his five victories at the US Open is a joint open-era record.
8. David Beckham, football: US$1.5 billion
He won everything as a player at Manchester United, including the Champions League, and was also captain of his country, amassing 115 caps.
He also won league titles at Real Madrid, LA Galaxy and Paris Saint-Germain and enjoyed two loan spells at AC Milan. Beckham continues to increase his earnings as part-owner of MLS franchise Inter Miami.
6= Lionel Messi, football: US$1.67 billion
It was said that he “completed football” after finally getting his hands on the World Cup trophy as Argentina captain in 2022.
A Champions League winner on four occasions, he is also the record Ballon d’Or winner with a staggering eight – three more than anyone else.
6= Jack Nicklaus, golf: US$1.67 billion
The Golden Bear is a household name whose 18 majors is a record.
He is one of only six men to win all four majors, earning three career grand slams.
5. LeBron James, basketball: US$1.7 billion
The second-highest basketball star on the list, James is a four-time NBA champion, with his most recent victory coming in 2020.
He has also been named MVP on four occasions and is a 20-time NBA All Star. Still just 39, can he climb higher in 2024?
4. Arnold Palmer, golf: US$1.76 billion
Nicknamed “The King”, he was regarded as one of the first true sporting superstars, in a career that spanned from 1954 right up to 2006.
Alongside Nicklaus and Gary Player, he is a member of the “big three” who made golf globally popular in the 1960s.
3. Cristiano Ronaldo, football: US$1.92 billion
Above his on-pitch rival Messi on this list, the Portugal captain is the highest-earning footballer in history.
No one can beat his haul of five Champions League titles in the modern era, while he also won the Ballon d’Or on five occasions.
2. Tiger Woods, golf: US$2.66 billion
A trailblazer in golf who won 14 majors from 1997 to 2006, and looked set to break all records in the game.
He showed class is permanent with an astonishing 15th major victory at the 2019 Masters, and continues his quest for more.
1. Michael Jordan, basketball: US$3.75 billion
The Chicago Bulls icon sits way out in front, predominantly through his sizeable Nike earnings.
On the court, he made history time and again as his double “three-peat” with the Bulls was turned into a documentary. He was credited with popularising basketball as a global sport in the 1990s.
Top 50 highest-earning athletes
1. Michael Jordan, NBA (US$3.75b)
2. Tiger Woods, golf (US$2.66b)
3. Cristiano Ronaldo, football (US$1.92)
4. Arnold Palmer, golf (US$1.76b)
5. LeBron James, NBA (US$1.7b)
6= Jack Nicklaus, golf (US$1.67b)
6= Lionel Messi, golf (US$1.67b)
8. David Beckham, football (US$1.5b)
9. Roger Federer, tennis (US$1.49b)
10. Floyd Mayweather Jnr, boxing (US$1.48b)
11. Phil Mickelson, golf (US$1.43b)
12. Michael Schumacher, F1 (US$1.36b)
13. Shaquille O’Neal, NBA (US$1.21b)
14. Kobe Bryant, NBA (US$1.09b)
15. Greg Norman, golf (US$1.06b)
16. Neymar, football (US$1.01b)
17. Kevin Durant, NBA (US$955m)
18. Mike Tyson, boxing (US$905m)
19. Lewis Hamilton, F1 (US$880m)
20. Alex Rodriguez, baseball (US$775m)
21. Stephen Curry, NBA (US$770m)
22. Manny Pacquiao, boxing (US$750m)
23. Tom Brady, NFL (US$745m)
24= Jeff Gordon, Nascar (US$710m)
24= Peyton Manning, NFL (US$710m)
26. George Foreman, boxing (US$705m)
27. Valentino Rossi, motorcycle racing (US$700m)
28. Rafael Nadal, tennis (US$690m)
29. Oscar De La Hoya, boxing (US$685m)
30= Derek Jeter, baseball (US$670m)
30= Rory McIlroy, golf (US$670m)
32. Ernie Els, golf (US$660m)
33. Novak Djokovic, tennis (US$650m)
34= Dale Earnhardt Jnr, Nascar (US$645m)
34= Fernando Alonso, F1 (US$645m)
34=Magic Johnson, NBA (US$645m)
37= Canelo Alvarez, boxing (US$640m)
37= Gary Player, golf (US$640m)
39. Kevin Garnett, NBA (US$635m)
40= Evander Holyfield, boxing (US$630m)
40= Serena Williams, tennis (US$630m)
42. Russel Westbrook, NBA (US$620m)
43. Andre Agassi, tennis (US$615m)
44. Chris Paul, NBA (US$575m)
45= James Harden, NBA (US$570m)
45=. Kimi Raikkonen, F1 (US$570m)
47. Dwyane Wade, NBA (US$565m)
48= Aaron Rodgers, NFL (US$560m)
48= Drew Brees, NFL (US$560m)
50. Conor McGregor, UFC (US$555m)
