Mayweather also topped the list in 2013 with $85m (£51m), ousting Tiger Woods who been No 1 for the previous decade.
‘I'm humbled and extremely fortunate to be recognized by Forbes as the highest-paid athlete once again,’ said Mayweather.
‘I'm doing something that no other athlete is doing, promoting myself and seeing my hard work pay off in the form of record-breaking numbers. It's all about hard work and dedication which is so important and a key part of my financial success.
‘I’m grateful for my family, team and fans. Being able to take care of my family is my number one priority and the level of success that I've achieved allows me to give them the best. I look forward to stepping into the ring in September and doing what I do best.’
Mayweather will return to the ring on September 13, possibly in a rematch with Maidana who ran him close in Las Vegas last month.
The five-weight world champion has banked at least $25m (£15m) for his last nine fights since he beat Oscar De La Hoya in the most-watched boxing fight in history in 2007.
Flush: Mayweather Jnr flashes the cash as he leaves the NBA Basketball Finals
Glamour: Mayweather Jnr and female friend at the NBA Basketball Finals game in Miami
Champion: Mayweather Jr, with pop star Justin Bieber, celebrates victory over Canelo Alvarez
Lucrative: Mayweather Jr made $105m from his fights against Saul 'Canelo' Alvarez and Marcos Maidana
He
has earned almost $400m (£238m) since turning professional in 1996 and
is the second athlete to earn more than $100m (£59m) in a year, after
Woods.
Mayweather did so by spending just 72 minutes in the ring over two fights.
Meanwhile,
Real Madrid star Ronaldo leads a group of 15 footballers in the top
100. His endorsements with the likes of Nike and Samsung total $28m
(£17m).
Miami Heat’s James is the NBA’s biggest endorsement star thanks to deals with Nike, McDonalds and Coca Cola.
Barcelona’s Lionel Messi and NBA legend Kobe Bryant complete the top 5 while three women, all tennis players, make the top 100.
Maria Sharapova ranks at No 34, Li Na at No 41 and Serena Williams at No 55.
Fashionably late: Cristiano Ronaldo arrives in Brazil for the World Cup with Portugal teammates
Up there: Miami Heat star LeBron James is third in the rich list
The Forbes list of world's highest-paid athletes
| Total | Salary | Endorsements | Sport | |
|---|---|---|---|---|
| Floyd Mayweather | $105m | $105m | $0m | Boxing |
| Cristiano Ronaldo | $80m | $52m | $28m | Football |
| LeBron James | $72.3m | $19.3m | $53m | Basketball |
| Lionel Messi | $64.7m | $41.7m | $23m | Football |
| Kobe Bryant | $61.5m | $30.5m | $31m | Basketball |
| Tiger Woods | $61.2m | $6.2m | $55m | Golf |
| Roger Federer | $56.2m | $4.2m | $52m | Tennis |
| Phil Mickelson | $53.2m | $5.2m | $48m | Golf |
| Rafael Nadal | $44.5m | $14.5 | $30m | Tennis |
| Matt Ryan | $43.8m | $42m | $1.8m | American Football |
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