Cristiano Ronaldo retains top spot on Forbes wealthiest athletes list

Brazil and Barcelona forward Neymar is the next footballer on the list at No. 18, earning $37m, which includes $22m in endorsements on top of his $15m salary.

There are 21 countries represented on this year's World's Highest-Paid Athletes list, with Americans (63) the most prevalent thanks to sky-high salaries in basketball, football and baseball.

Last year, James was the third top-paid athlete behind Ronaldo and Lionel Messi.

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While there are a number of deserving candidates for this award which marks the best player in the world, the real battle will be between Messi and Cristiano Ronaldo once again.

The only piece of pseudo-Canadian content comes via Toronto Raptors guard DeMar DeRozan, who came in at No. 32 buoyed by the five-year, $139-million deal he signed with the club last off-season.

Wales global Gareth Bale, Ronaldo's Real Madrid team-mate, remains the highest-earning British footballer, with his $34m (£26.34m) putting him 24th.

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The Euro 2016 victor earned $93m (£72.05m) from salary, bonuses and endorsements past year. Tennis' Roger Federer, who is considered one the game's greatest players, finished in fourth place with $64 million in pay and endorsement income.

According to the Daily Star, the Portuguese has made it clear to the Red Devils that he will never return to Old Trafford to play football.

To calculate the following results, all salaries and bonuses earned between June 1, 2016 and June 1, 2017 are included in Forbes' list.

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