The Argentine football star and the French club Paris Saint-Germain topped the annual list, issued by Forbes magazine, for the highest-paid athletes, as Messi surpassed LeBron Raymone James, the American professional basketball player for the Los Angeles Lakers, and the Portuguese Cristiano Ronaldo, the Manchester United striker. Messi's income amounted to 130 million dollars, including 55 million dollars in bonuses, during the 12-month period ending on May 1, 2022, to top the list after he came in second place in 2021 behind the Irish player Conor McGregor, the Irish professional mixed martial artist. James, the player of the Los Angeles Lakers, ranked second, with an income of 121 million dollars, breaking his previous record for a player in the NBA, which amounted to 96.5 million dollars, while the income of Ronaldo, the captain of Portugal, reached 115 million dollars. Neymar, the Brazilian national team player, and PSG star came in fourth place ($95 million) and was behind Stephen Curry, the Golden State Warriors NBA player, ($92.8 million).Brooklyn Nets' Kevin Durant earned $92 million to finish sixth, ahead of Swiss tennis player Roger Federer, who earned $90.7 million despite participating in only five tournaments in 2021 before his season ended due to knee surgery. Mexican boxer Canelo Alvarez ranked eighth ($90 million), followed by American football player Tom Brady ($83.9 million) and Greek Yannis Antetokumbu of Milwaukee Bucks ($80.9 million).
Forbes said revenue from athletes' contracts included all prize money, salaries, and bonuses earned over a 12-month period, while off-court earnings were an estimate of sponsorship deals, appearance fees, and licensing income.