According to the annual ranking published by Forbes magazine, Messi is for the first time the highest place on the podium, with a yield of 112.2 million euros, 81.2 million euros in wages and prizes and 31 million euros in sponsorship.

Also for the first time, the podium belongs exclusively to footballers, with Messi and Cristiano Ronaldo being accompanied by the Brazilian Neymar, with the Paris Saint-Germain player having an annual income in the order of 92.7 million euros.

On the list this year, the three footballers are followed by Mexican boxer Saul 'Canelo' Alvarez, with earnings in the order of 83 million euros, and Swiss tennis player Roger Federer, with a revenue of 82.5 million euros.

In the 'top 10' of the classification are also football players Russell Wilson (79 million euros) and Aaron Rodgers (78.8 million euros), and NBA basketball players LeBron James (78.6 million euros), Stephen Curry (70.4 million euros) and Kevin Durant (57.7 million euros).

Among female athletes, the only one to emerge in the standings is the US tennis player Serena Williams, with 25.7 million euros per year and a distant 63rd among the 100 published.