Real Madrid and Portugal star Cristiano Ronaldo has retained the number one spot on the Forbes highest-paid athletes list.
The 32-year-old topped the influential business magazine's list for the first time 12 months ago.
Ronaldo is reckoned to have earned £71.7m between his Real salary and off-the-field endorsements - which include Nike, Tag Heuer, Herbalife and Abbott Labs - last year.
In addition, the Euro 2016 winner's line of CR7-branded products, which includes shoes, underwear, and fragrance as well as a line of hotels, add additional income.
Barcelona and Argentina forward Lionel Messi, who was number two last year, was third on the list this time round, with calculated earnings of £61.7m.
Brazil international Neymar, Messi's teammate at Camp Nou, is the next footballer on the list at number 18, earning £28.5m.
Real Madrid and Wales winger Gareth Bale, meanwhile, remains the highest-earning British footballer, with his £26.3m putting him 24th.
Manchester United striker Zlatan Ibrahimovic, in 30th with £24.79m, is the highest-placed Premier League footballer.
