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Real Madrid forward Cristiano Ronaldo is the highest-paid sportsperson for the second successive year, Forbes' annual list of the world's wealthiest athletes shows.

The soccer star, who led Real Madrid's Champions League title squad, made $93 million in the past year-$58 million from his soccer salary and $35 million from endorsements. "Nothing is impossible", said Ronaldo, whose contract with real Madrid expires in June 2021.

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LeBron James leap frogged Lionel Messi ($80M) to become the second highest paid athlete this year, pulling in a total of $86.2 million. Messi ranked third with $80 million in earnings, while Roger Federer ($64 million) and Golden State Warriors free agent-signee Kevin Durant ($60.6) rounded out the top five. The Cleveland Cavaliers star earned an estimated $20 million more than Ronaldo off the court, with $55 million in income from endorsement deals and appearances. The top five remained the same from past year with only James and Messi swapping places.

Basketball dominates with a record 32 NBA players among the top 100, up from 18 in 2016, followed by baseball with 22, American football with 15 and football with nine. The 40-year-old boxer retired in late 2015 and has not fought since, though a potential "super-match" with UFC star Conor McGregor is now in the works.