The Irish fighting superstar made £128m over the year.
McGregor made £15.6m in his only UFC fight of the year, a knockout loss to Dustin Poirier. His off-field earnings result from the sale of his whiskey brand in April.
Cristiano Ronaldo (£92m) and Lionel Messi (£85m) have been in the top 10 together since 2012. Ronaldo was first listed in 2010.
Dak Prescott (£76.5m) was not listed in the top 60 last year, but a contract extension with a £47m signing bonus with the Dallas Cowboys gives the American footballer the highest on-field earnings this year.
McGregor sold his majority stake in Proper No. Twelve in a deal worth over £400m.
McGregor reacted on social media, saying: “A huge step for Proper No. Twelve today as we now forge ahead to the next phase of our company’s history!”
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Last year’s highest earner, Roger Federer, ranks seventh this year. The tennis star was injured throughout the year with his £64m earnings coming solely from sponsorships.
Lewis Hamilton (£58.5m) is the only British athlete in the top 10. The seven-time Formula 1 Champion recently signed a new contract with Mercedes, with a rumoured pay cut.
Forbes’ Rich List Ranking | Name of Athlete | Earnings (£ – million) | Sport |
1 | Conor McGregor | 128 | Mixed Martial Arts |
2 | Lionel Messi | 92 | Football |
3 | Cristiano Ronaldo | 85 | Football |
4 | Dak Prescott | 76.5 | American Football |
5 | LeBron James | 68.5 | Basketball |
6 | Neymar | 67.5 | Football |
7 | Roger Federer | 64 | Tennis |
8 | Lewis Hamilton | 58.5 | Formula 1 |
9 | Tom Brady | 54 | American Football |
10 | Kevin Durant | 53.5 | Basketball |