| Rank | Name | Pay | Salary/Winnings | Endorsements | Sport | |
|---|---|---|---|---|---|---|
 | Rank #1 | Name | Pay $300 M | Salary/Winnings $285 M | Endorsements $15 M | Sport Boxing |
 | #2 | Manny Pacquiao | $160 M | $148 M | $12 M | Boxing |
 | #3 | Cristiano Ronaldo | $79.6 M | $52.6 M | $27 M | Soccer |
 | #4 | Lionel Messi | $73.8 M | $51.8 M | $22 M | Soccer |
 | #5 | Roger Federer | $67 M | $9 M | $58 M | Tennis |
 | #6 | LeBron James | $64.8 M | $20.8 M | $44 M | Basketball |
 | #7 | Kevin Durant | $54.2 M | $19.1 M | $35 M | Basketball |
 | #8 | Phil Mickelson | $50.8 M | $2.8 M | $48 M | Golf |
 | #9 | Tiger Woods | $50.6 M | $0.6 M | $50 M | Golf |
 | #10 | Kobe Bryant | $49.5 M | $23.5 M | $26 M | Basketball |
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