The Barcelona star, who ranked second behind Floyd Mayweather Jr. in 2018, leads all athletes with $127 million in total earnings, including $35 million in endorsements, according to Forbes. Messi's longtime rival, Cristiano Ronaldo, ranks No. 2 with $109 million in total earnings.
This year's list consists of athletes from 25 different countries and 10 different sports, with basketball being the most represented.
Rounding out the top 10 are Neymar ($105 million), Canelo Alvarez ($94 million), Roger Federer ($93.4 million), Russell Wilson ($89.5 million), Aaron Rodgers ($89.3 million), LeBron James ($89 million), Stephen Curry ($79.8 million), and Kevin Durant ($65.4 million).