Another Ronaldo hat-trick - as the best-paid athlete

The Portuguese forward increased his income by $US15 million ($A23 million) through off-field endorsements as well as lucrative sponsorship deals backed by his large social media followers: 939 million in total as of May.

Golden State Warriors guard Stephen Curry, who in March became the first NBA player to reach 4000 career three-pointers, jumped to second place in the rankings with $US156 million ($A244 million).

British boxer Tyson Fury claimed third place with $US146 million ($A228 million). Despite losing his world heavyweight titles to Oleksandr Usyk in December, Fury's income has been boosted by partnerships promoting Maltese tourism and his Netflix reality show.

Dallas Cowboys quarterback Dak Prescott, reached fourth with $US137 million ($A214 million), thanks to record-breaking signing bonuses and a lucrative contract extension.

Meanwhile, Argentine Lionel Messi dropped to fifth place with $US135 million ($A211 million) — the same as last year — having moved to Major League Soccer side Inter Miami, as well as continuing to receive high-profile endorsements from Adidas and Apple.

Los Angeles Lakers forward LeBron James, nearing the end of his illustrious career, came sixth with $US133.8 million ($A209.1 million).

MLB New York Mets outfielder Juan Soto came in at a remarkable seventh place, earning $US114 million ($A178 million). The 26-year-old Dominican signed a $US765 million ($A1.2 billion), 15-year contract, the largest in baseball history.

French striker Karim Benzema, who plays for Saudi Arabia's Al Ittihad, is eighth with earnings of $US104 million ($A163 million).

Japanese Shohei Ohtani is in ninth place with $US102.5 million ($A160.2 million), having deferred most of his earnings from his mega-contract with MLB team Los Angeles Dodgers. His earnings were boosted significantly by their World Series victory last year.

NBA Phoenix Suns' Kevin Durant rounds off the top 10 with $US101.4 million ($A158.5 million).