(a) Cristiano Ronaldo
(b) Roger Federer
(c) Lionel Messi
(d) Neymar Jr
Swiss tennis great Roger Federer has become the first from his sport to top Forbes’ list of highest paid athletes. With an estimated $106.3 million earned over the past 12 months.The three athletes immediately below Federer are all football players with Ronaldo on second with estimated earnings of $105 million. His arch rival and Argentine great Lionel Messi is third with an estimated $104 million while Brazil’s Neymar comes fourth with $95.5 million.