Sportico has released the list of the highest-earning athletes and for this year, it is the one and only LeBron James, the Los Angeles Lakers superstar who has topped it with an earning of $126.9 million last year. Lionel Messi is a close-second with earnings of $122 million while Cristiano Ronaldo is third at $115 million followed by Neymar with $103. Among women athletes, Naomi Osaka is the highest earner with $53.2 Million and the only other woman athlete on the Top 100 list is Serena Williams with the earnings of $35.3 Million.