Roger Federer earned $106 million before taxes in 2019, making him the top earner in the wide world of sports, according to Forbes Top 100.

The tennis star edged soccer greats Cristiano Ronaldo and Lionel Messi, who have been in the top spot on Forbes' list three of the past four years.

Ronaldo made $105 million before taxes, according to Forbes, which has Messi third on the list and another soccer star, Neymar, fourth.

Endorsement deals propelled Federer to king of the hill, with deals including Uniqlo, Credit Suisse, Mercedes-Benz and more.

Ronaldo made $45 million in deals with Nike, MasterCard and PepsiCo.

NBA players LeBron James, Steph Curry and Kevin Durant follow Neymar, and golf's Tiger Woods is No. 8, thanks in large part to $60 million in endorsements.

Women's tennis players Naomi Osaka (29th) and Serena Williams (33rd) are on the list, which included two women for the first time since 2016.

--Field Level Media

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