The 41-year-old dropped down after spending 2016 out of action, although a massive cross-codes clash with Conor McGregor meant he topped number two Leo Messi by some distance.
Pocketing almost $300m in earnings McGregor and other ventures, Mayweather once again holds the power with the world’s top athletes.
McGregor, who lost in ten rounds to Mayweather, enjoys a career-high number four with his consolation purse.
Real Madrid footballer Cristiano Ronaldo, who previously held the position at the summit, drops to third behind Barcelona rival Messi.
“Boxing’s biggest night of 2017 helped Mayweather and McGregor earn nearly $400m combined,” stated Forbes.
“But basketball players dominate the top 100 overall thanks to a soaring salary cap triggered by the NBA’s $24bn TV contract.
“Forbes’ lists of top-earning athletes have long been testosterone-heavy. But there has always been at least one female athlete, and as many as three, who qualified since the list was expanded to at least 50 names in 2010. Not this year.”
Canelo Alvarez and Anthony Joshua earned SEVEN times less than Floyd Mayweather’s astronomical figure but are both in strong positions on the table.
FLOYD MAYWEATHER ON TOP
Here’s how the Top 50 looks:
#1 Floyd Mayweather $285m Boxing
#2 Lionel Messi $111m Soccer
#3 Cristiano Ronaldo $108m Soccer
#4 Conor McGregor $99m Mixed Martial Arts
#5 Neymar $90m Soccer
#6 LeBron James $85.5m Basketball
#7 Roger Federer $77.2m Tennis
#8 Stephen Curry $76.9m Basketball
#9 Matt Ryan $67.3m American Football
#10 Matthew Stafford $59.5m American Football
11 to 50
#11 Kevin Durant $57.3m Basketball
#12 Lewis Hamilton $51m Auto Racing
#13 Russell Westbrook $47.6m Basketball
#14 James Harden $46.4m Basketball
#15 Canelo Alvarez $44.5m Boxing
#16 Tiger Woods $43.3m Golf
#17 Drew Brees $42.9m American Football
#18 Sebastian Vettel $42.3m Auto Racing
#19 Derek Carr $42.1m Football
#20 Rafael Nadal $41.4m Tennis
#20 Alex Smith $41.4m Football
#22 Phil Mickelson $41.3m Golf
#23 Jordan Spieth $41.2m Golf
#24 Damian Lillard $39.2m Basketball
#25 Anthony Joshua $39m Boxing
#26 Rory McIlroy $37.7m Golf
#27 Trumaine Johnson $37m American Football
#28 Jimmy Garoppolo $36.2m American Football
#29 Kyrie Irving $36.1m Basketball
#30 Giannis Antetokounmpo $35.5m Basketball
#30 Blake Griffin $35.5m Basketball
#32 Ryan Tannehill $35.2m American Football
#33 Von Miller $35.1m American Football
#34 Anthony Davis $34.9m Basketball
#35 Gareth Bale $34.6m Soccer
#35 Kei Nishikori $34.6m Tennis
#37 Clayton Kershaw $34.5m Baseball
#38 Carmelo Anthony $33.2m Basketball
#39 Fernando Alonso $33m Auto Racing
#39 Demar DeRozan $33m Basketball
41 to 50
#41 Chris Paul $31.9m Basketball
#42 Paul Millsap $31.8m Basketball
#42 Dwyane Wade $31.8m Basketball
#44 Klay Thompson $31.1m Basketball
#45 Usain Bolt $31m Track
#46 Gordon Hayward $30.8m Basketball
#47 David Price $30.7m Baseball
#48 Kyle Lowry $30.5m Basketball
#49 Albert Pujols $30.3m Baseball
#50 Mike Conley $30m Basketball
