Roger Federer leads the annual Forbes ranking of highest-paid athletes with what the magazine says is $106.3 million in total earnings.
He is the first tennis player to top the list since it was first compiled in 1990.
The owner of a men's-record 20 Grand Slam singles titles made $6.3 million of that haul from tennis prize money, with the rest from endorsements and appearances fees, according to Forbes.
Two women were in the top 100, both tennis players.
Naomi Osaka was at No. 29 after setting a record for a female athlete with $37.4 million in earnings over the past 12 months. Serena Williams was No. 33 with $36 million.
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