Barcelona super star Lionel has beaten his rival Cristiano Ronaldo to the first spot on Forbes highest paid athletes of the year 2019.
Lionel Messi with an annual income of $127m leapfrogged his rivals to the top spot.
The first-team positions are occupied by footballers while the 8th-10th positions are occupied by Basketballers.
Roger Federer is the only Tennis player in the top 10 while Serena Williams (No. 63) returned to the ranking, after no women appeared in 2018.
The athletes were ranked using their earnings in form of prize money, salaries, and bonuses earned between June 1, 2018 and June, 2019.
Endorsement incomes are an estimate of sponsorships, appearance fees and licensing incomes for the same 12-month period based on conversations with dozens of industry insiders. Taxes or agents’ fees were not deducted and investment income were not added.