Lionel Messi Cristiano Ronaldo Forbes
Barcelona's Lionel Messi (L) celebrates a goal next to Real Madrid's Cristiano Ronaldo during La Liga's second 'Clasico' soccer match of the season at Santiago Bernabeu stadium in Madrid March 23, 2014. Reuters/Paul Hanna

Overage soccer players Cristiano Ronaldo and Lionel Messi are not competing at the 2016 Olympic Games but their sporting records and global fame make them the two highest-paid athletes in the world.

According to Forbes magazine, Portugal’s Ronaldo topped the 2016 ranking of the world’s highest-paid athletes with an US$88-million (AU$114.5 million) pay over the past 12 months. The Real Madrid forward earned US$56 million (AU$73 million from his salary and winnings, apart from the US$32 million (AU$42 million) he got from his various endorsement contracts.

Argentina’s Messi followed with US$81.4 million (AU$106 million) pay. The FC Barcelona forward pocketed US$53.4 million (AU$70 million) from salary and winnings, as well as US$28 million (AU$36 million) earnings from several brand endorsements.

American basketball player LeBron James landed on top 3 after making US$77.2 million (AU$100 million). The Cleveland Cavaliers power forward earned US$54 million (AU$70 million) from his endorsements gigs but made only US$23.2 million (AU$30 million) from his salary and winnings.

Swiss tennis player Roger Federer took the fourth spot with US$67.8 million (AU$88.2 million) while American basketball player Kevin Durant followed with US$56.2 million (AU$73 million) earnings.

Serbian Novak Djokovic, who is considered as one of the greatest tennis players of all time, raked in US$55.8 million (AU$72.6 million) total earnings and secured the sixth spot on the 2016 rankings.

Meanwhile, American football quarterback Cam Newton was adjudged top 7 with a US$53.1 million (AU$69 million) earnings. Narrowly following the Carolina Panthers player is American golfer Phil Mickelson who earned a total of US$52.9 million (AU$69 million) and another American golfer, Jordan Spieth with US$52.8 million (AU$68.7 million) earnings.

Retired American basketball player Kobe Bryant still made it to the top 10 despite ending his 20-year National Basketball Association career with the Los Angeles Lakers. Earnings from his various endorsements and winnings equally contribute to his US$50 million (AU$65 million) earning for the scoring period.

According to Forbes magazine, the world’s 100 top-earning athletes came from 23 countries and earned a cumulative US$3.25 billion (AU$42.3 billion).