Ronaldo’s $260 million in earnings include $215 million from his Saudi Pro League club Al Nassr and $45 million off the field.

US tennis star Coco Gauff was the top-earning female athlete in 2024 with $30.4 million, but that was more than $7 million short of the minimum $37.5 million cutoff to make the top 100.

Golden State Warriors star Stephen Curry is a distant second at $153.8 million, with boxer Tyson Fury ($147 million), Inter Miami soccer great Lionel Messi ($135 million) and Los Angeles Lakers superstar LeBron James ($133.2 million) rounding out the top five.

The $100 million club also includes boxer Oleksandr Usyk, soccer players Neymar, Karim Benzema and Kylian Mbappe, golfers Jon Rahm and Scottie Scheffler, and Dallas Cowboys quarterback Dak Prescott.

NFL quarterback Daniel Jones, who played for the New York Giants and later signed with the Minnesota Vikings last season, was No. 100 at $37.5 million.

Overall, the top 100 raked in $6.2 billion -- a 14 percent increase from last year. Athletes from eight sports and 27 countries made the list.

The report also shows that zero women cracked the list of the world’s 100 highest-paid athletes.