2016 list
| Rank | Name | Sport | Nation | Total | Salary/Winnings | Endorsements |
|---|---|---|---|---|---|---|
| 1 | Cristiano Ronaldo | Football |  Portugal | $88 million | $56 million | $32 million |
| 2 | Lionel Messi | Football |  Argentina | $81.4 million | $53.4 million | $28 million |
| 3 | LeBron James | Basketball |  United States | $77.2 million | $23.2 million | $54 million |
| 4 | Roger Federer | Tennis |  Switzerland | $67.8 million | $7.8 million | $60 million |
| 5 | Kevin Durant | Basketball | United States | $56.2 million | $20.2 million | $36 million |
| 6 | Novak Djokovic | Tennis |  Serbia | $55.8 million | $21.8 million | $34 million |
| 7 | Cam Newton | American football | United States | $53.1 million | $41.1 million | $12 million |
| 8 | Phil Mickelson | Golf | United States | $52.9 million | $2.9 million | $50 million |
| 9 | Jordan Spieth | Golf | United States | $52.8 million | $20.8 million | $32 million |
| 10 | Kobe Bryant | Basketball | United States | $50 million | $25 million | $25 million |
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