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From Ronaldo, Messi and LeBron James

While Ronaldo took Mayweather’s spot, his earnings are small compared to Mayweather’s list-topping earnings of $300 million (R4,46 billion) past year – largely earned from his fight with Manny Pacquiao. Ronaldo topped the list at $88 million ($56 million in salary, $32 million from endorsements).

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The Real Madrid attacker raked in a whopping $88 million (£60.4m) in revenue last year and this puts him ahead of his Barcelona rival Lionel Messi yet again as they were both in third and fourth place last year.

According to Forbes, the Portugal captain’s contract with Madrid, which runs until 2018, is worth more than $50m (£34.6m) a year including bonuses, with one bonus being triggered last month after he inspired his club to Champions League glory.

The Portuguese footballer supplanted last year’s top earner, Floyd Mayweather.

Golden State’s Stephen Curry, the NBA Most Valuable Player and scoring champion, shared 69th on Dollars 23.6 million with world number one golfer Jason Day of Australia.

Jordan Spieth (ninth at $52.8 million) was the biggest mover in the list, surging from 85th previous year after capitalizing commercially on his two major wins in 2015.

In fourth was Roger Federer on £46.5 million followed by United States basketball star Kevin Durant on £38.6 million in fifth.

Golfers Phil Mickelson ($52.9m) and Jordan Spieth ($52.8m) were eighth and ninth respectively.

Between June 1 2015 and June 1 2016, Ronald generated £120 million in advertising with social media posts for brands that sponsor him like Nike, Tag Heuer, and Herbalife.

The pair are the only football players in the top ten Lebron James, third, Kevin Durant fifth and and Kobe Bryant tenth making basketball the most prominent. Roger Federer, tennis; $67.8 million 5.

Formula 1 drivers usually rank pretty high on this list, but the top driver this year was Lewis Hamilton who was 11th.

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This is the first time since 2000 that someone besides Mayweather or Tiger Woods has held the top spot. Novak Djokovic, tennis; $55.8 million 7. The NFL was next with 21, topped by Panthers quarterback Cam Newton ($53.1 million) in seventh spot. Joe Flacco – $44.5 million 15.

Cristiano Ronaldo