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!”
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 |
