Among the world's top boxers, soccer, basketball and football players, Lewis Hamilton clocks in #12 on the list with estimated earnings of $51M split up between a $42M retainer from Mercedes and $9M worth of personal endorsements.
The annual roundup of highest paid sportspeople has included at least one woman, and as many as three, since it was extended from 50 athletes to 100 in 2010, according to Forbes.
Forbes used salary and bonus data between June 1, 2017 and June 1, 2018 to create the list.
Serena Williams, victor of 23 grand slam tennis singles titles, was the sole female representative past year but she has since largely been inactive owing to pregnancy and following the birth of her daughter Alexis in September.More news: Elon Musk Says Tesla Will Not Make Electric Motorcycles
He earned a $275m (£205m) payday for his boxing match in August against UFC star Conor McGregor, who is number four on the USA business magazine's list.
Mayweather overtook soccer star Cristiano Ronaldo, who held the money crown the previous two years.
Players from 11 different sports are featured in the list, and from 22 different countries.
There were also no Australians represented in the top 100.More news: All trade deals could be off, China warns US
American golfer Phil Mickelson (47) was the oldest athlete in the top 100 with earnings of $41.3m while Greek basketballer Giannis Antetokounmpo (23) was the youngest with earnings of $35.5m.
Roger Federer claimed seventh place and was the highest-ranking tennis player with US$77.2m.
There are 66 Americans and 40 basketball players on the list.
Forbes said it was harder than ever to qualify for the 100 highest-paid athletes, with the cutoff up Dollars 1.5 million to USD 22.9 million.More news: All signs point to 'Fortnite' releasing for the Nintendo Switch