Not a single woman made Forbes' list of the top 100 top-earning athletes this year.
The Forbes' 100 highest-paid athletes list is usually dominated by men, but this year, no women are included at all.
His estimated earnings, including endorsements, for 2017 were $285 million.
Messi, with earnings of £82.9 million, occupies second spot behind Mayweather, with Ronaldo in third on £80.6m.
However, the victor of 23 single grand slam titles has only just returned to action after giving birth to her daughter Alexis nine months ago and, while her endorsements stood at $18 million, it was not enough to remain in the list.
Forbes reported that Mayweather, 41, topped sports highest-earners after banking $275 million dollars from his cross-combat super fight against mixed martial arts star Conor McGregor in August 2017.
Forbes have released their annual list of the world's highest-paid athletes and for the first time since its inception no female sports stars have made the cut.
McGregor was ranked fourth with a total of $99 million in 2017 - $85 million of which was earned by fighting.
Football icon Cristiano Ronaldo ($108 million) who was the world's highest paid athlete the past two years, has dropped two positions to Number 3. He ranks second overall with Dollars 111 million, including USD 27 million through endorsement deals with Adidas, Gatorade, Pepsi and Huawei.
At 47, golfer Phil Mickelson is the oldest athlete on the list, while 23-year-old Milwaukee Bucks star Giannis Antetokounmpo is the youngest and he rounds up the top 30.
The top 100 athletes earned a total of $3.8bn, up 23% from previous year.
Golden State Warriors star Stephen Curry was the only other National Basketball Association player to feature in the top 10, with earnings of $76.9 million.
Atlanta Falcons quarterback Matt Ryan is the highest earning National Football League player, coming in at ninth with $88 million.
Forbes said it was harder than ever to qualify for the 100 highest-paid athletes, with the cutoff up $1.5 million to $22.9 million.
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