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Roger Federer is the first tennis player to top the Forbes list of highest-paid athletes.

Federer Tops Ronaldo, Messi On Forbes List

Swiss finished second on the Forbes list in 2013

Roger Federer made history in a new way on Tuesday when he became the first tennis player to top Forbes’ list of highest-paid athletes. Forbes estimated Federer's annual earnings at $106.3 million.

The Swiss just edged football stars Cristiano Ronaldo ($105m) and Lionel Messi ($104m), who were the only other athletes to surpass the $100m milestone.

Forbes Highest-Paid Athletes - Top 5

 Athlete  Total Earnings
 1) Roger Federer  $106.3 million
 2) Cristiano Ronaldo  $105 million
 3) Lionel Messi  $104 million
 4) Neymar  $95.5 million
 5) LeBron James  $88.2 million

View Full Forbes List

On the Forbes website, Kurt Badenhausen compares Federer to basketball legend Michael Jordan: "Call it the Jordan playbook, the blueprint for global domination chronicled in ESPN’s 10-part documentary on the basketball great, The Last Dance: Command a sport with a global audience for years; appeal to both men and women; stay out of trouble; add in a dose of swagger and a dash of charisma."

Badenhausen quoted David Carter, a sports business professor at USC Marshall School of Business, as saying Federer's "brand is pristine". The Swiss has endorsements with 13 brands, including pasta and luggage companies.

Three other ATP players made the list, with each of them ranking inside the Top 40.

World No. 1 Novak Djokovic came in 23rd with $44 million in total earnings, World No. 2 Rafael Nadal was second at $40 million, and Japanese star Kei Nishikori was 40th at $32.1 million.

Federer has earned nearly $130 million in career prize money.

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