Roger Federer has become the first tennis player to reach the top of the Forbes top 100 highest paid athletes list since its creation in 1990.

The Swiss tennis great is reported to have
earned $US106.3 million ($NZ171.4 million) with just US$6.3 million
($NZ10.2 million) coming from salary or winnings.

The remaining $US100
million ($NZ161.2 million) comes from endorsements, with Federer
boasting high profile sponsors such as Rolex and Mercedes Benz.

In 2018 Federer made
headlines after signing a 10-year $US300 million ($NZ483.6 million) deal
with Japanese clothing company Uniqlo. The deal ended a partnership
spanning two decades with longtime sponsor Nike.

Tennis stars have
dominated the top spot of this year’s Forbes rankings, with Naomi Osaka
also becoming the highest paid female athlete with $US37 million
($NZ59.6 million) in earnings, more than any other female athlete has
earned in history. 

Osaka places 29th on the overall list.

Regular features comprise
the top five with Cristiano Ronaldo ($NZ169 million), Lionel Messi
($NZ167.6 million), Neymar ($NZ153.9 million) and Lebron James ($NZ142.2
million) trailing behind Federer.

NBA newcomer, 19-year old Zion Williamson, also features on the list at number 57 with earnings of $US27.3 million ($NZ44 million).

TVNZ

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