Boxer Floyd Mayweather has been named the world's highest-paid sportsperson for the second year running after banking $300million US dollars (€265m) in the last year.

According to figures released by Forbes, endorsements accounted for just $15m of his income, with the majority of the American's earnings coming from last month's super-fight against Manny Pacquiao.

That bout in Las Vegas accounted for most of the $460m increase in earnings of the world's top 100 athletes in 2015, with Pacquiao's takings of $160m comfortably making him the second-highest earner.

Mayweather, golfer Tiger Woods and now Pacquiao are the only athletes to earn nine-figure incomes in a single year.

In third place was Real Madrid's Cristiano Ronaldo, who may have lost out to Barcelona rival Lionel Messi on the field, but his earnings of $79.6m were nearly six million more than the Argentinian's.

Woods retained his place in the top-10 despite a dreadful year of injuries and loss of form, thanks to his $50m worth of endorsements, compared to earnings on the course of just $600,000.

Fellow American Phil Mickelson was the best-performing golfer in eighth, $200,000 ahead of Woods. Mickelson, at 44 years of age, was also the oldest member of the top 100, with 23-year-old Barcelona star Neymar the youngest in 23rd spot.

Northern Ireland's Rory McIlroy, who has won two majors in the last 12 months, banked $48.3m, including $32m in sponsorship, to be 12th on the list, just ahead of Formula One world champion Lewis Hamilton at 15th with $39m.

Tennis player Maria Sharapova was one of only two female athletes to make the list, with earnings of $29.7m placing her 26th.

Fellow tennis player and world number one Serena Williams was 47th on $24.6m as her earnings from endorsements were dwarfed by world number four Sharapova.

Roger Federer was fifth overall ($67m) thanks to a huge $58m in endorsements, easily the highest figure for non-athletic performance income.

The highest-earning British footballer was Gareth Bale, whose $25.5m salary at Real Madrid put him 18th on the list with $35m.

England captain Wayne Rooney was 34th with $26.9m, with former international team-mate Frank Lampard 87th on $19.7m.

Forbes' earnings figures include salaries, bonuses, prize money and appearance fees, as well as estimates on licensing and endorsement income for the past 12 months.

The list only includes athletes active during the last 12 months.