On top of his impressive endorsement portfolio, the Los Angeles Lakers forward is behind sports nutrition company Ladder and the SpringHill Company, which develops and produces TV and other entertainment content, and he was a producer on its 2023 film House Party, which was set at his mansion. Today’s top athletes are also successful founders and investors, and perhaps no one embodies that entrepreneurial spirit better than James, who became the first active athlete to be certified a billionaire by Forbes in June.

$130 million Lionel Messi On-Field: $65 million | Off-Field: $65 million | Nationality: Argentina | Sport: Soccer | Age: 35.Only three athletes in the history of Forbes’ tracking have beaten that figure in a year: Roger Federer, Tiger Woods and Conor McGregor (who made an estimated $158 million outside the UFC’s octagon in 2021, mostly from the sale of his whiskey brand, Proper No. Binance, a cryptocurrency exchange, is among the latest additions to his sponsor stable, helping push his off-field total to an estimated $90 million over the last 12 months. Brands can’t resist Ronaldo and his massive fan base-850 million followers across Facebook, Instagram and Twitter, more than any other athlete in the world. ( Forbes’ on-field estimate blends together his two contracts for this season and accounts for his brief unemployment.) Rumors are swirling that he might try to head back to Europe this summer, but in the meantime, the pay bump has him atop the athlete earnings list for the first time since 2017, and the third time overall, while setting an all-time high for a soccer player with his $136 million total.

Ronaldo parted ways with Manchester United in November and joined Saudi Arabia’s Al Nassr in January, ratcheting up his annual playing salary to an estimated $75 million and generating additional marketing opportunities in his new home.

World records 2023