"But basketball players continue to dominate the top 100 overall, with 35 athletes on the list earning a total of $US1.29 billion, with 72% of that income coming from salaries rather than endorsement deals".
Athletes had to earn a minimum of $37.7 million to make this year's list.
Messi is one of 38 non-American athletes on the list, with 62 USA stars in the top 100. Although there has been an increase of $1 million in endorsements for Kohli, he has moved down from Number 83 in 2018 to Number 100 in 2019.
In this age of sky-high contracts and lucrative endorsements, global athletes are making more money than ever before.
The fourth highest earner on the list was Mexico's middleweight boxing star Saul "Canelo" Alvarez with $94 million.
The man in fifth, tennis star Roger Federer, had a vastly different pay split.
Curry's Golden State team-mate Kevin Durant was 10th on the rankings with $65.4 million. Ronaldo, on the other hand, has total estimated earnings of $109m over the last 12 months with $65m coming from salary and winnings and $44 coming from endorsements. His endorsements are worth $3 million. Neymar Júnior $105m (Footballer, Paris Saint-Germain, Brazil) 4.
Among female athletes, the only one to emerge in the standings is the United States tennis player Serena Williams, with 25.7 million euros per year and a distant 63rd among the 100 published.
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