Roger Federer is the most paid athletes but there are three footballers and one basketball player on the top five highest paid sports man.
The 38-year-old tennis star is with a total income of $106.3 million top the spot while Cristiano Ronaldo, Lionel Messi, Neymar Jr and LeBron James complete the top 5.
Roger Federer who tops for the first time also became the first ever Tennis star to be named the highest-paid athletes in the history of the ranking.
Forbes, confirms that the calculations were made from athletes on field earnings and money made from endorsements and appearance fees.
There are two more Basketball stars in the top 10 list, a golfer, and two American football stars.
Top 10 athletes and their earning:
1. Roger Federer $106.3m
2. Cristiano Ronaldo $105m
3. Lionel Messi $104m
4. Neymar Jr. $95.5m
5. LeBron James $88.2m
6. Steph Curry $74.4m
7. Kevin Durant $63.9
8. Tiger Woods $62.3
9. Kirk Cousin $60.5
10. Carson Wentz $59.1