Rory McIlroy is one of five golfers to make the top 100 in Forbes annual rich list after bringing in $50-million in prize money and bonuses between 1 June 2016 and 31 May 2017.

The world number two has had an indifferent 2017 on the course, but his FedEx Cup win last year, and the $10-million bonus that came with it, was enough to send him to the top spot in the golf world.

McIlroy leads veterans Phil Mickelson and under-fire former world number one Tiger Woods on the list.

Woods generated 99.7% of his earnings from sponsors, with just $107 000 of his $37.1m coming in the form of prize money, according to the report.

It is the first time in 15 years that neither Woods nor boxing star Floyd Mayweather J. has topped the pile, with that honour going to Cristiano Ronaldo, who took home $93m last year.

Ronaldo leads the way from LeBron James, Lionel Messi, Roger Federer, Kevin Durant, Andrew Luck, McIlroy, Steph Currey, James Harden and Lewis Hamilton.

Golf had four of its five representatives in the top 25, which was tied with soccer and second only to basketball (8).

Golfers in the top 100:

6. Rory McIlroy – $50-million

12. Phil Mickelson -$43.5m

17. Tiger Woods – $37.1m

21. Jordan Spieth – $34.5m

48. Dustin Johnson – $27.6