Cristiano Ronaldo Named Sport's Top Earner

Cristiano Ronaldo has been listed as the highest-earning athlete in the world by American business magazine Forbes.

The Real Madrid forward is the first footballer to ever top the annual list of the world's 100 highest-paid athletes, having earned $88m (£60m) in the last 12 months - $6.6m more than Barcelona's Lionel Messi, who is 2nd.

There are five Britons in the top 100, led by Lewis Hamilton in 11th on $46m, with Rory McIlroy in 17th ($42.6m), Gareth Bale in 25th ($35.9m), Wayne Rooney in 49th ($26.1m) and Andy Murray in 74th ($23m).

Endorsements make up £32m of Ronaldo's earnings and this is the first year since 2000 that someone other than Tiger Woods or Floyd Mayweather has led the way.

Woods has dropped down to 12th position, with his $274,000 by far the least amount in terms of salary and winnings. Fortunately for the 14-time major winner, he garnered $45m in endorsements in the last 12 months.

Mayweather is 16th, one place above McIlroy, who added $7.6m winnings to his $35m in endorsements.

There are only two women on the list - Serena Williams ($28.9m) in 40th, and Maria Sharapova ($21.9) in 88th.

FedEx Cup winner Jordan Spieth ($52.8m) was the biggest climber of the year, moving up from 85th to 9th. The American, who turns 23 in July, is also the youngest on the list, ahead of Barcelona forward Neymar.

There are 10 different sports and 23 countries represented on the list, which is dominated by Americans (65) thanks to soaring salaries in baseball, basketball and American Football.

Forbes figures include all salaries and bonuses earned between 1 June 2015 and 1 June 2016, with endorsement incomes an estimate of sponsorship deals, appearance fees and licensing income through conversations with industry insiders.