Valentino Rossi may have taken a pay cut to return to Yamaha this season, but his salary remains the highest in MotoGP - according to the latest Forbes list.

The Italian's earnings are estimated at $22 million, divided $12 million for Salary and $10 million for Endorsements.

That puts the seven time MotoGP champion 51st on this year's Forbes World's Highest-Paid Athletes list.

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Rossi, who is the only motorcycle rider to make this year's top 100, had been 20th on last year's list, when his income at Ducati was estimated at $30 million ($17m Salary/$13m Endorsements).

The highest ranked motorsport competitor is Ferrari F1 driver Fernando Alonso, in 19th place with an estimated $30 million. New Mercedes F1 driver Lewis Hamilton is 26th ($27.5 million) while Red Bull's reigning triple F1 champion Sebastian Vettel is below Rossi, in 89th place, on $18 million.

Tiger Woods tops the list with $78.1 million.