Manchester United's Zlatan Ibrahimovic has entered the list of the richest sportsmen in the UK in second spot, behind 2016 leader Lewis Hamilton.
The Swedish striker is included in the list of top-earning athletes in Britain after joining United last July.
With a fortune of £110m, he overtakes team-mate Wayne Rooney, who is third on the list with £93m, as Britain's richest footballer.
Formula 1 world champion Hamilton has a wealth of £131m.
His fellow driver Jenson Button is fourth on the Sunday Times list, which is published on Sunday.
Five of the top 10 are from football - three players and two managers - with tennis player Sir Andy Murray, golfer Rory McIlroy and basketball player Luol Deng also included.