Since the magazine expanded its list in 2010, at least one female star has always made the cut. Tennis player Serena Williams was the sole female representative last year, coming in at 51st.
Though a number of sports tournaments now pay men and women equal prize money — in 1973 not one sport rewarded both genders equally — this year’s list starkly highlights that the pace of change is slow and a huge disparity remains.
Having not played much in the last 12 months owing to pregnancy and maternity leave, Williams’ off-court earnings of $18 million (£13.4m) was not enough to make 2018’s top 100. Charlotte Hornets’ Nicholas Batum was ranked No. 100 with $22.9 million (£17.06m).
Tennis players Maria Sharapova and Li Na have been named on the list in recent years, but Sharapova’s absence from the sport because of a drugs ban and Li’s retirement in 2014 means they no longer feature.
- Floyd Mayweather, $285m (£212.8m)
- Lionel Messi, $111m (£82.9m)
- Cristiano Ronaldo, $108m (£80.7m)
- Conor McGregor, $99m (£74m)
- Neymar, $90m (£67.3m)
- LeBron James, $85.5m (£63.9m)
- Roger Federer, $77.2m (£57.7m)
- Stephen Curry, $76.9m (£57.5m)
- Matt Ryan, $67.3m (£50.3m)
- Matthew Stafford, $59.5m (£44.5m)