Football star Lionel Messi has been named by Forbes business magazine as world’s top-earning athlete for the second time.

Messi reclaimed the honour from mixed martial arts fighter, Conor McGregor.

The 34-year-old Argentine forward earned $130 million in the last 12 months, according to Forbes, to stand top of the earners as he was in 2019.

While Forbes makes estimates on earnings from wages and sponsorship deals, they are widely considered to be accurate.

Second on the list is NBA star LeBron James of the LA Lakers, with 121.2 million dollars and third is Manchester United forward Cristiano Ronaldo (115 million dollars).

READ ALSO: PSG fans boo Messi, Neymar

Tennis ace Roger Federer is seventh on the list, while McGregor fell out of the top 10.

The Argentine superstar joined Paris Saint-Germain from Barcelona in the summer

Messi boasts an endorsement portfolio which include deals with Adidas, Budweiser, and PepsiCo, while a multi-year partnership with Socios is worth $20 million (£16m) to the seven-time Ballon d’Or winner.

Below is the list of the world’s top-earning athletes:

1. Lionel Messi – $130 million
2. LeBron James – $121.2 million
3. Cristiano Ronaldo – $115 million
4. Neymar – $95 million
5. Stephen Curry – $92.8 million
6. Kevin Durant – $92.1 million
7. Roger Federer – $90.7 million
8. Canelo Alvarez – $90 million
9. Tom Brady – $83.9 million
10. Giannis Antetokounmpo – $80.9 million

The Star