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Why Stephen A. misses having LeBron in the playoffs (1:28)

The NBA playoffs would be even better if the Lakers were in them. The song is called "1:28."

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Which athletes make the most money? According to research done by the sports business publication Sportico, it is the Los Angeles Lakers star/media mogul who made the most money in the last year.

James is the new top fighter from MMA. James is one of 36 NBA players listed in the top 100. James was 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 800-273-3217 He is the only American in the top five, along with Stephen Curry of the Golden State Warriors, Kevin Durant of the Brooklyn Nets, and James Harden of the Philadelphia 76ers. Naomi Osaka is the top-earning female athlete. The only female athlete in the top 100 is Serena Williams.

Sportico estimates are based on earnings from June to May and combine salary and prize money. Incentives and bonuses are included along with endorsements from things like licensing, royalties, and media appearances. The top 100 earned $4.5 billion in this time period, up from last year.

25 players from the National Football League are on the list, but international football players join James in the top 5. Lionel Messi is the highest paid player at $122 million, followed byRonaldo at $115 million and Neymar at $103 million. There are 13 soccer players on the list. The NBA has representatives on the list.

Rk.AthleteEarnings (in millions)
1.LeBron James$126.9
2.Lionel Messi$122
3.Cristiano Ronaldo$115
4.Neymar$103
5.Canelo Álvarez$89
6.Stephen Curry$86.2
7.Kevin Durant$85.9
8.Roger Federer$85.7
9.James Harden$76
10.Tiger Woods$73.5

Matthew Stafford of the Los Angeles Rams is the highest-ranked player in the league because of his $60 million signing bonus. Stafford made $73.3 million in the last year and won a Super Bowl. Tom Brady and Josh Allen are both in the top 20. Two offensive linemen cashing in and joining the list this year are Ryan Ramczyk of the New Orleans Saints and Brandon Scherff of the Jacksonville Jaguars. The youngest athlete on the list is the 22-year-old quarterback for the Jacksonville Jags.

Naomi Osaka earned $53.2 million in the last year. AP Photo/Hamish Blair

The Nets, Lakers, Milwaukee Bucks and 76ers from the NBA, the Buffalo Bills from the NFL and Paris Saint-Germain from the Ligue 1 are three athletes who qualified.

Two athletes moved down the list. After not fighting since July due to a broken leg, he moved from No. 1 to 22. Phil Mickelson lost several sponsors due to his comments about the Saudi Arabian government.