Lionel Messi has dropped out of Forbes' list of the Top 10 most valuable athletes.
The Barcelona forward, considered to be the world's best footballer, was listed ninth last year with an estimated worth of $12M (€10.9M).
But while the Argentinean drops out of the Top 10 this year, golfer Rory McIlroy has risen to ninth with an estimate similar to Messi's value for 2014.
Tiger Woods, who has not won a major since 2008, continues to top the list ahead of rival Phil Mickelson, while NBA star Lebron James and record tennis Grand Slam winner Roger Federer occupy joint-third.
Real Madrid's Cristiano Ronaldo is the most valubale footballer at No 8 on the list.
Forbes' top 10 most valuable sportspeople:
1. Tiger Woods - $30M (€27.2M)
2. Phil Mickelson - $28M (€25.4M)
3. LeBron James - $27M (€24.5M)
- Roger Federer - $27M (€24.5M)
5. MS Dhoni - $21M (€19.0M)
6. Usain Bolt - $18M (€16.3M)
- Kevin Durant - $18M (€16.3M)
8. Cristiano Ronaldo - $16M (€14.5M)
9. Rory McIlroy - $12M (€10.9M)
10. Floyd Mayweather Jr - $11.5M (€10.4M)
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