As every year in June Forbes shared the top 100 list of the highest paid athletes in the last 12 months. Cristiano Ronaldo leads the way with 93 million dollars, followed by LeBron James and Leo Messi. The fourth sportsman is Roger Federer, who earned $64 million (58 from endorsements and 6 from tournaments). For Roger it's 3.7 million less than 2016, just because he didn't play from July to mid-January. Making a "prediction" for the future, it wouldn't be a surprise to see him earning more, as winning his 18th Grand Slam title he guaranteed some important bonus from sponsor at the end of the year, and he also just signed a long-term contract with Barilla, which could bring him 40 million.
Novak Djokovic is the 16th highest paid athlete with 37.6 million (28 by endorsements, 9.6 prize money). Nole earned 18 million less than June 2015-2016, especially because during that time he earned more money from tournaments. The fact that he has the residence in Monte Carlo definitely helps.
Kei Nishikori is 26th with 33.9 million. The Japanese player keeps being a money machine in his country, he earns 30 million from sponsors (2 more than Djokovic). Instead Rafael Nadal is 33rd with 31.5 million (5.5 prize money, 26 from endorsements). Also Rafa earned less, in previous list he had earned 37.5 million. Andy Murray is 40th with 28.8 million: for him "only" 14 million from sponsors. 27 million in total for the 51th Serena Williams, who is the latest tennis player in the list. So Eugenie Bouchard, who was and probably is very popular in marketing, and especially Maria Sharapova are out of top 100. It's not a surprise for the Russian player, who was seen her contracts with Nike, Tag Heuer and Porsche suspended for a while due to her doping ban. Also, she could not earn any prize money for 15 months and did not receive any bonus by sponsors.