Top Earners and Total Income in 2017
The Forbes list of the highest paid athletes of 2017 ranked Cristiano Ronaldo first with estimated total earnings of $93 million, made up of salary, winnings, and endorsements. Lionel Messi followed in second place with $80 million, and LeBron James was third with $86 million, combining NBA salary and off-court income. These figures reflect earnings between June 2016 and June 2017 and include base pay, bonuses, and licensing income reported by Forbes.
Forbes updates its athlete rankings annually based on pre-tax gross income from salaries, bonuses, prize money, and endorsements before management fees and taxes. The methodology uses public contracts, league salary caps, team financial filings, and interviews with agents, managers, and lawyers. The list focuses on the calendar window that captures the peak of each sport's season and media cycle, which is why the 2017 ranking was published in mid-2017.
Sport Breakdown and Endorsement Income
In the 2017 ranking, soccer players dominated the top positions, with Ronaldo and Messi earning large shares from club salaries and global endorsement deals with brands such as Nike, Herbalife, and Armani. LeBron James, ranked third, combined a high NBA salary with a portfolio of endorsements from Nike, Coca-Cola, and Samsung, illustrating how multi-sport marketing value drives total income.
Other sports represented in the top tier included golf, boxing, and tennis, with Tiger Woods, Floyd Mayweather, and Roger Federer appearing on the list thanks to appearance fees, prize purses, and long-term sponsor contracts. Endorsement income often exceeds on-field earnings for athletes with global appeal, and Forbes tracks these deals through brand announcements, sponsorship filings, and public statements from teams and leagues.
How the Rankings Are Compiled and Verified
Forbes cross-checks athlete income by reviewing league salary tables, team press releases, SEC filings from publicly traded sports franchises, and contract details reported by agents and team owners. For endorsement figures, the publication uses brand disclosure documents, licensing agreement summaries, and interviews with industry executives to estimate the value of deals that are not always made public.
The ranking is intended as a snapshot of gross earnings before taxes and agent commissions, and it excludes investment income unless it is directly tied to an athlete's brand partnerships. Readers interested in detailed methodology and source documents can refer to the full Forbes methodology page and the original 2017 athlete earnings article for footnotes on data sources and calculation assumptions.