Roger Federer is finally #1 on the Forbes Highest-Paid Athletes list -- but it's all because two superstars took a pay hit thanks to COVID.
The 38-year-old tennis superstar reportedly raked in $106.3 million from June 1, 2019 to June 1, 2020 (in pre-taxed earnings) from prize money and endorsements.
Federer earned $6.3 million in prize money -- but the bulk of his financial haul comes by way of endorsements ... $100 MILLION from deals with companies like Uniqlo, Credit Suisse, Mercedes-Benz, Rolex and more.
Cristiano Ronaldo clocks in at #2 ($105 million) and Lionel Messi is #3 ($104 million) .