There has always been at least one woman - and as many as three in some years - in the list since it was expanded to include at least 50 names in 2010.
That is not the case this year, with the list serving as a damning indictment of the disparity between male and female sport worldwide.
Serena Williams was the only female athlete to make the top 100 last year, but she missed almost an entire 12 months of action, during which she gave birth to her daughter Alexis. The 23-time grand slam champion still banked an estimated $18m through sponsorship while she took a break from competitive action, but that was not enough to make the top 100.
Fellow tennis player Maria Sharapova was displaced from the top 100 standings last year after a drug suspension and has not regained her place this time around.
The list, which includes all salaries and bonuses earned between June 1, 2017 and June 1, 2018, is dominated by American sportsmen with 40 basketball players, 18 American footballers and 14 baseball players in the top 100.
Lewis Hamilton is the leading athlete from the United Kingdom in 12th place and annual earnings of $51m. Other United Kingdom sportsmen to feature are Anthony Joshua ($39m), Rory McIlroy ($37.7m), Gareth Bale ($34.6m) and Wayne Rooney ($27m).
The world's highest-paid athletes | Top 10
Floyd Mayweather - boxing ($285m)
Lionel Messi - football ($111m)
Cristiano Ronaldo - football ($108m)
Conor McGregor - mixed martial arts ($99m)
Neymar - football ($90m)
LeBron James - basketball ($85,5m)
Roger Federer - tennis ($77.2m)
Stephen Curry - basketball ($76.9m)
Matt Ryan - American football ($67.3m)
Matthew Stafford - American football ($59.5m)
- With the Telegraph
