LeBron James, Ronaldo, Brady and N Osaka among the highest-earning athletes

Which athletes are making the most money? For 2022, it's Los Angeles Lakers star/media mogul LeBron James who made $126.9 million in the last year, according to research by the sports business publication Sportico.

James, 37, takes over the top spot from MMA fighter Conor McGregor. James is among 36 NBA players listed in Sportico's top 100 rankings. 

James landed in the top spot after being No. 5 a year ago. He is also the lone American in the top five, though Golden State Warriors guard Stephen Curry ($86.2 million), Kevin Durant of the Brooklyn Nets ($85.9 million), James Harden of the Philadelphia 76ers ($76 million) and golfer Tiger Woods ($73.5 million) are in the top 10. Tennis star Naomi Osaka ($53.2 million) is the top-earning woman on the list. Serena Williams ($35.3 million) is the only other woman in the top 100.

Sportico's estimates are based on earnings from June 2021 to May 2022 and combine salary and prize money. It also includes incentives and bonuses, along with endorsements from things like sponsorships, licensing, royalties, memorabilia, and media appearances. Altogether, the top 100 combined to earn $4.5 billion in this timeframe, up 6% from last year.

While 25 players from the NFL, America's most popular sport, are on the list, it is international footballers joining James in the top 5.

Lionel Messi ($122 million), Cristiano Ronaldo ($115 million) and Neymar ($103 million) are ranked second, third and fourth, respectively. They are among 13 soccer players on the list. The NFL is second only to the NBA in the number of representatives.

Top 10 in Sportico's rankings

Earnings based on salary/winnings and endorsements.

1. ATHLETE EARNINGS (IN MILLIONS)
2. LeBron James $126.9
3. Lionel Messi $122
4. Cristiano Ronaldo $115
5. Neymar $103
6. Canelo Álvarez $89
7. Stephen Curry $86.2
8. Kevin Durant $85.9
9. Roger Federer $85.7
10. James Harden $76
11. Tiger Woods $73.5