However, the standings go for a toss when athletes from other sports are taken into consideration. Basketball legend, Michael Jordan, takes the top spot with a whopping $3.75bn (£2.92bn) in earnings. Golf maestro Tiger Woods follow him in the second spot with an inflation-adjusted earning of $2.66bn (£2.07bn). Ronaldo, golfer Arnold Palmer ($1.76bn) and LeBron James ($1.7bn) make up the top five with 2022 World Cup winner, Messi, occupying the sixth spot.