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 (FJ$212m) in the past year – about £81m (FJ$199m) of it in endorsements.
Cristiano Ronaldo (£85m(FJ$209m)), Messi (£84m (FJ$206m)) and Neymar (£77.5m (FJ$190m)) come next, while American basketball player LeBron James (£71.5m (FJ$176m)) completes the top five.
Boxer Tyson Fury was the highest earning Briton in 11th (£46.2m (FJ$114m)).
Formula 1 world champion Lewis Hamilton came 13th with earnings of £43.7m (FJ$107m).
Japanese tennis player Naomi Osaka was revealed to be the highest paid female athlete earlier this month.
She is 29th overall on the list, which was released on Friday.