<Tr> <Td> </Td> <Td> Floyd Mayweather Jr . </Td> <Td> Boxing </Td> <Td> United States </Td> <Td> $105 million </Td> <Td> $105 million </Td> <Td> $0 </Td> </Tr> <Tr> <Td> </Td> <Td> Cristiano Ronaldo </Td> <Td> Association football </Td> <Td> Portugal </Td> <Td> $80 million </Td> <Td> $52 million </Td> <Td> $28 million </Td> </Tr> <Tr> <Td> </Td> <Td> LeBron James </Td> <Td> Basketball </Td> <Td> United States </Td> <Td> $72.3 million </Td> <Td> $19.3 million </Td> <Td> $53 million </Td> </Tr> <Tr> <Td> </Td> <Td> Lionel Messi </Td> <Td> Association football </Td> <Td> Argentina </Td> <Td> $64.7 million </Td> <Td> $41.7 million </Td> <Td> $23 million </Td> </Tr>

Who is the highest paid sports player ever