The World Cup winner is one of three footballers to make the Forbes top ten list, alongside PSG team-mate Neymar and rival Cristiano Ronaldo.
Messi has several big-money endorsements and now earns as much off the pitch as Ronaldo, whose Manchester United wage was cut in the summer.
The Portuguese is now without a club but maintains his position as the third highest-paid athlete of the year.
That is thanks to Conor McGregor dropping out of the top ten - the UFC star did not have a single fight in 2022 due to injury issues.
Other big names have slipped out of the top ten including Sir Lewis Hamilton, and that means there is space for four basketballers included - the most of any sport.
10. Giannis Antetokounmpo – Basketball – $A118m
The ‘Greek Freak’, 28, has pretty much an even split of on-court and off-court earnings and is the youngest member of this exclusive club – in fact he is the only one still in his 20s.
The 7ft star has played for the Milwaukee Bucks since 2013 and is a two-time NBA MVP, and boasts the best contract in NBA history as well as sponsorship deals with WhatsApp and Google.
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