The annual top 100 list complied by Forbes Magazinefeatures 10 sports and athletes from 25 different countries

Lionel Messi has topped the Forbes’ 2019 list of the world’s highest-paid athletes for the first time.

The Argentine, who was ranked second last year, earned $127m (€112m) over the last 12 months, more than any other athlete on the planet.

Messi becomes just the second footballer to ever top the list, following Cristiano Ronaldo, who is second on this year’s list.

Ronaldo earned $109m (€96.3m) from June 1 2018 to June 1 2019.

Third on the list was Paris Saint-Germain and Brazil star Neymar, with $105m (€92.8m) in earnings.

Lionel Messi – $127m

Cristiano Ronaldo – $109m

Neymar – $105m

Canelo Alvarez – $94m

Roger Federer – $93.4m