Floyd Mayweather has been named the highest earning athlete by Forbes for the second year running.

The undefeated boxer squared up against Manny Pacquiao last month, with about $460million earnings split between both parties.

Forbes’ latest 100-man list, is made up of players from ten different sports. Baseball with 27 players, basketball 18, football 16 and soccer 15 make up three-quarters of the list combined.

All 100 athletes on the list, earned a total of %3.2billion over the past year – a 17% increase from the prior year.

In drawing up the list, Forbes took into consideration their salaries, bonuses, prize money, appearances fees, as well as income from endorsement in the past 12 months.

TOP 10

1. Floyd Mayweather (Boxing)

2. Manny Pacquaio (Boxing)

3. Cristiano Ronaldo (Football)

4. Lionel Messi (Football)

5. Roger Federer (Tennis)

6. LeBron James (Basketball)

7. Kevin Durant (Basketball)

8. Phil Mickelson (Golf)

9. Tiger Woods (Golf)

10. Kobe Bryant (Basketball)