Floyd “Money” Mayweather has beaten Manny Pacquiao again: the undefeated US boxer leads his Filipino rival atop Forbes’ latest list of the world’s highest-paid sports figures.
Mayweather tops the list for the second year in a row with the majority of his $US300 million ($A388.37 million) in earnings over the past 12 months coming from his May mega-fight with Pacquiao.
Thanks to his take from the fight, Pacquiao is second on the list released on Wednesday with $US160 million ($A207.13 million) in earnings, joining Mayweather and Tiger Woods as the only sportsmen to earn nine figures in a 12-month period.
The highest-grossing fight in history, which generated $400 million in US revenue, accounts for much of the $460 million earnings increase on the 2015 list, Forbes said.
According to the financial magazine’s calculations – which take into account salaries, bonuses, prize money, appearance fees and estimated licensing and endorsement income – the top 100 earned a total of $3.2 billion over the last 12 months.
Real Madrid forward Cristiano Ronaldo edged Barcelona rival Lionel Messi for third on the list, with Ronaldo coming in at $79 million and Messi $73.8 million.
Swiss tennis great Roger Federer rounded out the top five with total earnings of $67 million.
Woods remains in the top 10 at number nine ($50.6 million), despite the decline in his game that has seen his world ranking slide to 181.
The 14-time major champion’s old rival Phil Mickelson is the highest-paid golfer at eighth ($50.8 million) — with reigning world number one Rory McIlroy of Northern Ireland coming in at 12th.
The top 10 also features three NBA players: LeBron James at sixth, Kevin Durant at seventh and Kobe Bryant at 10th.
Golden State Warriors NBA centre Andrew Bogut is Australia’s highest-paid sportsman with earnings of $16.2 million.
Once again, Russian tennis star Maria Sharapova is the highest woman on the list at 26 — with total earnings of $29.7 million.
World No.1 Serena Williams is the only other woman in the top 100 at number 47 ($26.4 million).
TOP TEN HIGHEST-PAID SPORTSPEOPLE
1. Floyd Mayweather (boxing) $US300 million ($US285m in salary/earnings, $US15m in endorsements)
2. Manny Pacquiao (boxing) $US160 million ($US148m, $US12m)
3. Cristiano Ronaldo (soccer) $US79.6 million ($US52.6m, $US27m)
4. Lionel Messi (soccer) $US73.8 million ($US51.8m, $US22m)
5. Roger Federer (tennis) $US67 million ($US9m, $US58m)
6. LeBron James (basketball) $US64.8 million ($US20.8m, $US44m)
7. Kevin Durant (basketball) $US54.1 million ($US19.1m, $US35m)
8. Phil Mickelson (golf) $US50.8 million ($US2.8m, $US48m)
9. Tiger Woods (golf) $US50.6 million ($US0.6m, $US50m)
10. Kobe Bryant (basketball) $US49.5 million ($US23.5m, $US26m)
* Andrew Bogut (basketball) $US16.8 million