New Delhi: Indian cricket team skipper Virat Kohli for a second straight year remained the only Indian and sole cricketer to feature in the Forbes Magazine Top 100 list of highest-paid athletes.

With an estimated total earning of $26 million ($24m from endorsements and $2m from salary/winnings), Kohli leapfrogged over 30 places from his 100th spot in 2019 to the 66th spot in the list compiled for 2020. In 2019 too, the Indian batting spearhead was the only Indian to feature in elite 100 (at 100th place) with estimated earnings of $25 million.

Meanwhile, Swiss tennis maestro legend Roger Federer became the first ever tennis player to top Forbes' list of highest paid athletes. With an estimated $106.3 million earnings racked up over the past 12 months, 'Fedex' annexed the top spot from Portuguese football superstar Cristiano Ronaldo.

While Federer stands atop the list as the highest earning sportsperson, Ronaldo was on second with estimated earnings of $105 million. Ronaldo's arch rival Lionel Messi is third with an estimated $104 million while Brazil's Neymar comes fourth with $95.5 million.

NBA stars came next in the list with Los Angeles Lakers forward LeBron James earning $88.2 million, Golden State Warriors all-star Stephen Curry with $74.4 million, Brooklyn Nets superstar Kevin Durant with an estimated $63.9 million.

Japanese tennis star Naomi Osaka is the highest paid female athlete with $37.4 million. She however comes only 29th in the overall rankings. US tennis great Serena Williams comes 33rd with $36 million.

The factors that went into Forbes' calculation were athletes' revenue, including prize money, salaries, contract bonuses, endorsements, royalties, and appearance fees from June 1, 2019, until June 1, 2020.