James' $90m in endorsements is the most of any athlete, nearly matched by tennis legend Roger Federer who made $US85m of his $85.7m earnings off the court in the last 12 months.
UFC star Conor McGregor was the top earner in 2021 but dropped down to the 22nd spot.
Former world number one tennis player Naomi Osaka is the highest female on the list in 20th spot with combined earnings of $US53.2m, with just $1.2m of that coming from earnings on the court.
Basketballers dominate the top 100 with 36 NBA stars making the list, followed by the NFL (25), football (13) and baseball (12).
YouTube star/boxer Jake Paul is a new entrant on the list earning $US30m in the ring putting him above the likes of Liverpool's Mohamed Salah, NBA star Jayson Tatum and NFL quarterback Russell Wilson.
Indian cricket skipper Virat Kohli also features on the list in 61st place.